XBRL tagging for eligible companies

XBRL filing of AOC-4 is mandatory if any of:

• Turnover ≥ ₹100 crore
• Paid-up capital ≥ ₹5 crore
• Listed company (any size)
• Subsidiary of a listed company

Taxonomy

• IND-AS taxonomy - for companies on Indian Accounting Standards
• IGAAP taxonomy - for companies on Indian GAAP
• Current version: 2026 release

Tagging

ROC → Forms → AOC-4 → \[id\] → XBRL

Two paths:

1. Auto-tag - ThynkTax reads the uploaded financials, maps each line item to an XBRL element from the taxonomy, and produces the instance document. Coverage typically 70-80% on first pass.
2. Manual review - every auto-tagged item is shown with the source line and the chosen XBRL element. You can override.

Validation

The XBRL instance is validated against the MCA validation tool:

• All mandatory elements present
• Calculation linkbase consistency (sub-totals = sum of items)
• Concept references match the taxonomy version
• No deprecated elements

Common tagging errors

• Wrong sign - e.g. depreciation tagged as positive when XBRL expects negative
• Period mismatch - instant elements (closing balance) vs duration elements (movement)
• Missing context - every numeric fact needs a context (entity, period, unit)
• Currency unit - INR mandatory; some companies erroneously use thousands or lakhs

Submission

Once validated, the XBRL instance is attached to AOC-4 and submitted via MCA V3.