The Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015

Rule 3 Filing of financial statement with Registrar

Chapter: I · Filing in XBRL

1Filing of financial statements with Registrar-

12(1) 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 :-

1(i) companies listed with stock exchanges in India and their Indian subsidiaries;

1(ii) companies having paid up capital of five crore rupees or above;

1(iii) companies having turnover of one hundred crore rupees or above;

1(iv) all companies which are required to prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015:

1Provided that the companies preparing their financial statements under the Companies (Accounting Standards) Rules, 2006 shall file the statements using the Taxonomy provided in Annexure-II and companies preparing their financial statements under Companies (Indian Accounting Standards) Rules, 2015, shall file the statements using the Taxonomy provided in Annexure-II A:

1Provided further that non-banking financial companies, housing finance companies and companies engaged in the business of banking and insurance sector are exempted from filing of financial statements under these rules.

3(1A) The companies which have filed their financial statements under sub-rule (1), shall also attach a copy of signed financial statements duly authenticated as specified in section 134 of the Act (including Board's report, auditors' report and other documents) in PDF format in eForm AOC-4 XBRL.

4(2) The companies which have filed their financial statements under sub-rule (1) shall continue to file their financial statements and other documents though they may not fall under the class of companies specified therein in succeeding years.

4(3) The companies which have filed their financial statements under the erstwhile rules, namely the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011, shall continue to file their financial statements and other documents as prescribed in sub-rule (1) though they do not fall under the class of companies specified therein.

2. Sub-rule numbered "(1)" by G.S.R. 213(E), dated 8th March, 2018 (Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2018), w.e.f. 8th March, 2018.

3. Sub-rule (1A) ins. by G.S.R. 371(E), dated 6th June, 2025 (Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2025), w.e.f. 14th July, 2025.

4. Sub-rules (2) and (3) ins. by the same G.S.R. 213(E), dated 8th March, 2018, w.e.f. 8th March, 2018.

[3. Filing of financial statements with Registrar-
[(1)] 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 :-

(i) companies listed with stock exchanges in India and their Indian subsidiaries;

(ii) companies having paid up capital of five crore rupees or above;

(iii) companies having turnover of one hundred crore rupees or above;

(iv) all companies which are required to prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015:

Provided that the companies preparing their financial statements under the Companies (Accounting Standards) Rules, 2006 shall file the statements using the Taxonomy provided in Annexure-II and companies preparing their financial statements under Companies (Indian Accounting Standards) Rules, 2015, shall file the statements using the Taxonomy provided in Annexure-II A:

Provided further that non-banking financial companies, housing finance companies and companies engaged in the business of banking and insurance sector are exempted from filing of financial statements under these rules.]

[(1A) The companies which have filed their financial statements under sub-rule (1), shall also attach a copy of signed financial statements duly authenticated as specified in section 134 of the Act (including Board's report, auditors' report and other documents) in PDF format in eForm AOC-4 XBRL.]

[(2) The companies which have filed their financial statements under sub-rule (1) shall continue to file their financial statements and other documents though they may not fall under the class of companies specified therein in succeeding years.

(3) The companies which have filed their financial statements under the erstwhile rules, namely the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011, shall continue to file their financial statements and other documents as prescribed in sub-rule (1) though they do not fall under the class of companies specified therein.]

1. Rule 3 subs. by G.S.R. 1372(E), dated 6th November, 2017 (Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2017), w.e.f. 6th November, 2017, for the former rule 3, which required financial-year-2014-onward filing in AOC-4 XBRL using the Annexure-II taxonomy for the four classes of companies listed, with a proviso (as substituted by G.S.R. 397(E), dated 4th April, 2016) exempting companies in the banking, insurance, power sector, non-banking financial and housing finance sectors.
2. Sub-rule numbered "(1)" by G.S.R. 213(E), dated 8th March, 2018 (Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2018), w.e.f. 8th March, 2018.
3. Sub-rule (1A) ins. by G.S.R. 371(E), dated 6th June, 2025 (Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2025), w.e.f. 14th July, 2025.
4. Sub-rules (2) and (3) ins. by the same G.S.R. 213(E), dated 8th March, 2018, w.e.f. 8th March, 2018.