Requirement of XBRL

In India, the Ministry of Corporate Affairs (MCA) requires certain companies to file their financial statements in XBRL format. The following types of companies are required to file their financial statements in XBRL format with the MCA:

• All companies listed with any stock exchange(s) in India and their Indian subsidiaries.
• All companies with a paid-up capital of Rs. 5 crore or more.
• All companies with a turnover of Rs. 100 crore or more.
• All companies which were required to file their financial statements for FY 2010-11, 2011-12, or 2012-13 under the Companies Act, 1956.

The financial statements that are required to be filed in XBRL format include balance sheet, profit and loss account, cash flow statement, and notes to accounts.

It's important to note that the MCA periodically updates the criteria for companies that are required to file their financial statements in XBRL format, so it's important to check the latest requirements on the MCA website or with a qualified professional.