FILING OF BALANCE SHEET & PROFIT & LOSS ACCOUNT IN EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) MODE

Coverage in Phase I:

The following class of companies has to file the financial statement in XBRL form only from the year 2010-11:

• All the companies listed in India & their subsidiaries, including overseas subsidiaries.
• All companies having paid up capital of Rs.5 crore and above or a turnover of 100 crore or above.