DATATRACKS INDIA

Ministry of Corporate Affairs

Ministry of Corporate Affairs' Requirements

In 2011, MCA mandated that Companies in India that meet any of the following criteria need to file their financial statements and other documents under section 137 of the Act with the Registrar in e-form AOC-4 XBRL

 

  • All companies incorporated under the Companies Act, 1956 and having a paid up capital of Rs 50 million or more, or a turnover of Rs 1,000 million or more
  • All companies that are listed in an Indian stock exchange and their Indian subsidiaries irrespective of their capital or turnover

 

Banking companies, Insurance companies, Power companies and Non-banking financial companies are exempt from this requirement.

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