The article lists down the class of companies which are required to file their financial statements and other documents under section 137 of the Companies Act, 2013 with the Registrar in e-form AOC-4 XBRL
source https://www.caclubindia.com/articles/xbrl-applicabilty-companies-nbfc-45142.asp
source https://www.caclubindia.com/articles/xbrl-applicabilty-companies-nbfc-45142.asp
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