XBRLFrequently asked questions
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What is AOC-4 XBRL?
Certain companies must file their financial statements with the MCA in XBRL format through Form AOC-4 XBRL. The XBRL file is an XML document in which every figure and disclosure is tagged as per the MCA taxonomy.
Which companies are mandatorily required to file financial statements in AOC-4 XBRL?
Under Rule 3 of the Companies (Filing of Documents and Forms in XBRL) Rules, 2015, filing in AOC-4 XBRL is mandatory for: (1) all companies listed on Indian stock exchanges and their Indian subsidiaries; (2) unlisted companies with paid-up capital of ₹5 crore or more, or turnover of ₹100 crore or more; and (3) all companies preparing financial statements under Ind AS. Once a company has filed in XBRL, it must continue to file in XBRL in subsequent years, even if it no longer meets these criteria. Banking, insurance, housing finance and non-banking financial companies are exempt as on date.
What is the due date for AOC-4 for FY 2025-26?
The MCA has extended the due date for filing AOC-4 for FY 2025-26 to 31 December 2026, and for MGT-7 to 31 January 2027.
Which taxonomies do you cover?
Both the Ind AS taxonomy and the Companies (Accounting Standards) Rules (C&I) taxonomy, for standalone and consolidated financial statements.
What documents do you need?
Financial statements in Excel, the auditor's report with CARO, the directors' report with annexures, the secretarial audit report where applicable, and last year's XBRL file if you have it. See the Documents page for the full list.
Do I pay in advance?
No. You first review the PDF generated from your XBRL file. You pay only after you approve it, and then download the final XML, validation report and PDF.
How many corrections can I ask for?
Corrections are free until the draft agrees with your signed financial statements and reports. Changes arising from revised accounts after approval are treated as a new order.
Do you file the form on the MCA portal?
No. We prepare the XBRL file only. Filing, digital signatures and MCA fees remain the responsibility of the company.
Why is the fee higher without last year's XBRL file?
Last year's XBRL file gives us the previous year's figures already tagged. Without it, the file is prepared from the beginning, so ₹500 is added.
How long do you keep my files?
Your uploaded documents and final files stay available for 100 days (in your client dashboard, or on request by email), for any post-filing reference or correction. After that they are permanently deleted from our servers.