Ministry of Corporate Affairs has mandated the XBRL based filing of Balance Sheet and Profit & Loss Account for FY 2010-11 for :-
(i) All companies listed in India & their subsidiaries in India and abroad; &
(ii)All companies having a Paid up Capital of Rs. 5 Crores & more or a Turnover of Rs. 100 Crores & above
Please read the circular no. 09/2011 dated March 31, 2011 issued by MCA in this regard at the following Web Link :-