XBRL Filing

XBRL (eXtensible Business Reporting Language) is a structured, machine-readable format the MCA requires certain companies to use when filing their financial statements — listed companies, larger companies above prescribed thresholds, and companies required to apply Ind AS.

The financial statements must be tagged to the MCA's taxonomy and filed in Form AOC-4 XBRL. The firm prepares and certifies the instance document.

1. 01

   Map the data

   Map the financial statements to the applicable MCA taxonomy.

2. 02

   Tag & validate

   Create and validate the instance document against the taxonomy.

3. 03

   Certify

   Have the document verified and certified as required.

4. 04

   File AOC-4 XBRL

   File the tagged statements with the ROC within the deadline.

PBT handles the technical XBRL conversion and filing accurately.

• Correct mapping to the applicable taxonomy
• A validated, error-free instance document
• Certification and AOC-4 XBRL filing
• Filed within the statutory deadline
• Scope, deliverables, and fees agreed in writing up front

• Does my company need to file in XBRL?

  If it is listed (or a subsidiary of a listed company), above the capital/turnover thresholds, or applies Ind AS — yes, unless it is in an exempt sector. We confirm applicability.

• Is XBRL a separate filing from AOC-4?

  It is AOC-4 filed in XBRL format rather than the ordinary form — the tagged financial statements.

• How long does it take?

  Tagging and validating a set of accounts typically takes a few days; we plan it to the AOC-4 deadline.