Financial statements · AOC-4 and XBRL

XBRL Filing for Companies — Who Must File AOC-4 XBRL

Most companies file their financial statements on AOC-4 in the ordinary way. Some must file them in XBRL format instead. The test is low enough that a good many ordinary private companies — including some small companies — are caught.

Short answer

A company must file its financial statements with the Registrar in XBRL (AOC-4 XBRL) if any one of these is true: it is listed, or an Indian subsidiary of a listed company; its paid-up share capital is ₹5 crore or more; its turnover is ₹100 crore or more; or it is required to prepare its financial statements under Ind AS.

The limbs are alternatives; one is enough. Banking, insurance, non-banking financial and housing finance companies are exempt. Every other company files the ordinary AOC-4.

Who must file in XBRL

The rule is rule 3 of the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015. In plain terms:

Test	Threshold	Enough on its own?
Listed company, and its Indian subsidiaries	Any size	Yes
Paid-up share capital	₹5 crore or more	Yes
Turnover	₹100 crore or more	Yes
Required to prepare Ind AS financial statements	Under the Companies (Indian Accounting Standards) Rules, 2015	Yes

So a private company with ₹6 crore of paid-up capital and ₹8 crore of turnover files in XBRL, and so does one with ₹1 crore of paid-up capital and ₹110 crore of turnover.

Who is exempt

Banking companies, insurance companies, non-banking financial companies and housing finance companies are exempt from filing under these rules.

What we could not confirm: one source describes a 2016 amendment as also exempting power-sector companies; the more recent summaries we read list only the four categories above. If you are a power company, check rule 3 directly rather than rely on either.

Once in, always in

The 2018 amendment rules are reported to provide that a company that has filed its financial statements in XBRL continues to do so in later years even if it no longer meets any of the limits. If your company dipped below ₹5 crore of paid-up capital after previously filing in XBRL, do not assume you have dropped out; confirm against the amendment rules.

Small company does not mean no XBRL

A small company can have paid-up capital up to ₹10 crore and turnover up to ₹100 crore. The XBRL test bites at ₹5 crore of paid-up capital, so a small company with ₹5–10 crore of paid-up capital must file AOC-4 XBRL. The small-company relief does not extend to the XBRL rules.

What this means in practice

The XBRL file is generated from the financial statements against the taxonomy that MCA publishes, and attached to the form on the MCA portal. It has to be ready before the filing window closes, so the question “are we caught?” is best settled when the accounts are being finalised, not when the AGM is held. The annual compliance checklist shows where AOC-4 sits among the year’s other filings.

We have not seen anything in the Corporate Laws (Amendment) Bill, 2026 that changes XBRL applicability.

Limited liability partnerships

The XBRL rules are made under the Companies Act and speak of companies. An LLP files Form 8, not AOC-4, and we found no provision requiring an LLP to file in XBRL. See Is XBRL filing required for an LLP?.

FAQ

Is XBRL filing mandatory for a private limited company?

Only if it meets one of the limits: paid-up share capital of ₹5 crore or more, turnover of ₹100 crore or more, or a requirement to prepare Ind AS financial statements. Otherwise it files the ordinary AOC-4.

Do the paid-up capital and turnover limits both have to be met?

No. They are alternatives; meeting either one is enough.

Is a small company exempt from XBRL?

No. A small company with paid-up capital of ₹5 crore or more is caught, and so is one with turnover of ₹100 crore.

Which companies are exempt from XBRL?

Banking, insurance, non-banking financial and housing finance companies.

If we filed in XBRL once, do we have to keep doing it?

The 2018 amendment rules are reported to say so. Confirm against the rules before dropping back to the ordinary AOC-4.

Does an LLP file in XBRL?

We found no requirement that it does. An LLP files Form 8.

Sources: Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015, rule 3, and the amendment rules of 2016, 2017 and 2018, as summarised by CAclub and by compliance-calendar guidance for FY 2025-26; Companies (Indian Accounting Standards) Rules, 2015; Corporate Laws (Amendment) Bill, 2026 (Taxmann analysis). We did not read the gazette text of the amendment rules.

Position as at 1 October 2026, based on rule 3 of the Companies (Filing of Documents and Forms in XBRL) Rules, 2015. Guidance, not legal advice.