Filing of financial statements with Registrar: –
The following class of companies shall file their financial statements and other documents under section 137 of the Act with the Registrar in e-form AOC-4 XBRL as per Annexure-I
Companies LISTED with stock exchanges in India and Their Indian Subsidiaries
Companies having Paid Up Capital of Five crore rupees or above
Companies having Turnover of One Hundred crore rupees or above
All companies which are required to prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015