XBRL compliance needs can be applied to certain chosen companies that comprise around 3 percent of all companies registered, which is around 9 lac companies in India.
The threshold restrictions for XBRL compliance need is provided below:
1) Listed companies and their subsidiaries other than foreign subsidiaries OR
2) Unlisted companies with paid-up capital of Rs. 5 Crore and more OR
3) Unlisted companies with a turnover of Rs. 100 Crore or more