The MCA requirement of filing annual reports in XBRL format applies to :
All public companies listed in a stock exchange in India and their Indian subsidiaries
All private companies with a turnover of Rs 100 crores or more or paid up capital of Rs 5 crores or more (other than banking companies, insurance companies, power companies and NBFCs)
The mandate for filing applicable to companies meeting the criteria above was released by MCA in March 2011. For updated information, please visit the MCA website.