Explanation
XBRL is a structured machine-readable financial data format. Under Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules 2011, XBRL filing of AOC-4 is mandatory for: (1) Listed companies and their subsidiaries (Indian / foreign). (2) Companies with paid-up share capital ≥ ₹5 crore. (3) Companies with turnover ≥ ₹100 crore. Small companies, OPCs, and NBFCs file non-XBRL AOC-4. XBRL requires a separate taxonomy-mapped XBRL instance document. The XBRL tool is available on the MCA portal. Verify on the MCA V3 portal before filing.