Preamble - COMPANIES (FILING OF DOCUMENTS AND FORMS IN EXTENSIBLE BUSINESS REPORTING LANGUAGE) RULES, 2011 COMPANIES (FILING OF DOCUMENTS AND FORMS IN EXTENSIBLE BUSINESS REPORTING LANGUAGE) RULES, 2011 PREAMBLE In exercise of the powers conferred by sub-section (1) of section 642 read with section 610B of the Companies Act, 1956 (1 of 1956), the Central Government hereby makes the following rules, namely (1) These rules may be called the Companies (Filing of documents and forms in Extensible Business Reporting Language) Rules, 2011. (2) They shall come into force with effect from the 6th October, 2011. In these rules, unless the context otherwise require,- (a) "Act" means the Companies Act, 1956; 1[(b) "Annexure" means the Annexures enclosed to the rules;] (c) "Extensible Business Reporting Language" (XBRL), means a standardised language for communication in electronic form to express, report or file financial information by the companies under the Act; (d) "Document and forms" means the documents and forms required to be filed with any authority as specified under the Act or rules or regulations made therein; (e) "Taxonomy" means in extensible Business Reporting Language (XBRL) an electronic dictionary for reporting the business data as approved by the Central Government in respect of any documents or forms indicated in this rule. 1. Substituted by the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2012 vide Notification From File No. 17/161/2012-CLV dated 12.10.2012 w.e.f. 14.10.2012 for the following : - "(b) "Annexure" means the Annexure enclosed to the rules;" The following class of companies have to file their Balance Sheet, Profit and Loss Account and other documents as required under section 220 of the Companies Act, 1956 with the Registrar using the Extensible Business Reporting Language (XBRL) taxonomy given in 2[Annexure V] enclosed to the rules for the financial year ending on or after 31st March, 2011 with e-Form no. 23AC-XBRL and 23ACA-XBRL specified under the Companies (Central Government) General Rules and Forms, 1956, namely:- (i) all Companies listed with any Stock Exchange(s) in India and their Indian subsidiaries; or (ii) all Companies having paid up capital of rupees five crore or above; or (iii) all companies having turnover of rupees hundred crore or above. Provided that the companies in Banking, Insurance, Power Sectors and Non-Banking Financial companies are exempted for Extensible Business Reporting Language (XBRL) filing for the financial year 2010-11. 2. Substituted by the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2012 vide Notification From File No. 17/161/2012-CLV dated 12.10.2012 w.e.f. 14.10.2012 for the following : - "Annexure" 6The following class of companies have to file their Balance Sheet, Profit and Loss Account and any other document as required under section 220 of the Companies Act, 1956 with the Registrar using the Extensible Business Reporting Language (XBRL) Taxonomy given in Annexure II for the financial year commencing on or after 1st April, 2011 with e-form No. 23AC-XBRL and 23ACA-XBRL specified under the Companies (Central Government) General Rules and Forms, 1956 namely:- (i) all companies listed with any Stock Exchange(s) in India and their Indian subsidiaries; or (ii) all companies having paid up capital of rupees five crore and above; or (iii) all companies having turnover of rupees one hundred crore and above; or (iv) all companies covered under rule 3; Provided that the companies in Banking, Insurance, Power Sectors and Non-Banking Financial companies are exempted for Extensible Business Reporting Language (XBRL) filing for the financial year commencing on or after 1st April, 2011.] 5Every cost auditor or every lead cost auditor on behalf of all the cost auditors of a company, has to file its cost audit report and other documents as required under sub-section (4) of section 233B of the Act, and rules made thereunder with the Central Government using the Extensible Business Reporting Language (XBRL) Taxonomy given in Annexure III for the financial year commencing on or after the 1st day of April, 2011 (including the overdue reports relating to any previous financial year) with the Form I-XBRL specified under the Companies (Cost Audit Report) Rules, 2011. 5. Inserted by the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Second Amendment Rules, 2012 vide Notification No. GSR869(E) dated 30.11.2012 w.e.f. 02.12.2012. Every company has to file its compliance report and other documents as required under clause (d) of sub-section (1) of section 209 of the Act, and rules made thereunder with the Central Government using the Extensible Business Reporting Language (XBRL) Taxonomy given in Annexure III for the financial year commencing on or after the 1st day of April, 2011 with the Form A-XBRL specified under the Companies (Cost Accounting Records) Rules, 2011, Cost Accounting Records (Telecommunication Industry) Rules, 2011, Cost Accounting Records (Petroleum Industry) Rules, 2011, Cost Accounting Records (Electricity Industry) Rules, 2011, Cost Accounting Records (Sugar Industry) Rules, 2011, Cost Accounting Records (Fertilizer Industry) Rules, 2011, and Cost Accounting Records (Pharmaceutical Industry) Rules, 2011.] _____________________ 3. Inserted by the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2012 vide Notification From File No. 17/161/2012-CLV dated 12.10.2012 w.e.f. 14.10.2012. 4. Substituted by the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Second Amendment Rules, 2012 vide Notification No. GSR869(E) dated 30.11.2012 w.e.f. 02.12.2012 for the following : - "3[4. The following class of companies have to file their Balance Sheet. Profit and Loss Account and any other document as required under section 220 of the Companies Act, 1956 with the Registrar using the Extensible Business Reporting Language (XBRL) taxonomy given in Annexure II for the financial year commencing on or after 1st April, 2011 with e-Form No. 23AC-XBRL, and 23ACA-XBRL specified under the Companies (Central Government) General Rules and Forms, 1956 namely:- (i) all companies listed with any Stock Exchange(s) in India and their Indian subsidiaries; or (ii) all companies having paid up capital of rupees five crore and above; or (iii) all companies having turnover of rupees one hundred crore and above; or (iv) all companies covered under rule 3; Provided that the companies in Banking, Insurance, Power Sectors and Non-Banking Financial companies are exempted for Extensible Business Reporting Language (XBRL) filing for the financial year commencing on or after 1st April, 2011.]" 1[ANNEXURE I] Extensible Business Reporting Language (XBRL) Taxonomy for Balance Sheets and Profit and Loss Accounts as required under section 220 of the Companies Act, 1956 from the year 2010-11. ______________________ 1. Substituted by the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2012 vide Notification From File No. 17/161/2012-CLV dated 12.10.2012 w.e.f. 14.10.2012 for the following : - "Annexure" 1[ANNEXURE II Extensible Business Reporting Language (XBRL) Taxonomy for Balance Sheets and Profit and Loss Accounts as required under Section 220 of the Companies Act, 1956 for the financial year commencing on or after 1st April, 2011. //www.xbrl.org/2003/role/link en prefix label period Start Label period End Label total Label negated Label negated Total Label net Label terse Label negated Terse Label in-gaap Balance sheet [Abstract] in-gaap Equity and liabilities [Abstract] in-gaap Shareholders' funds [Abstract] in-gaap Share capital Share capital at beginning of period Share capital at end of period in-gaap Reserves and surplus in-gaap Money received against share warrants in-gaap Shareholders' funds Total shareholders' funds in-gaap Share 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and restrictions attaching to class of share capital in-gaap Shares in company held by holding company or ultimate holding company or by its subsidiaries or associates [Abstract] in-gaap Shares in company held by holding company in-gaap Shares in company held by ultimate holding company in-gaap Shares in company held by subsidiaries of its holding company in-gaap Shares in company held by subsidiaries of its ultimate holding company in-gaap Shares in company held by associates of its holding company in-gaap Shares in company held by associates of its ultimate holding company in-gaap Shares in company held by holding company or ultimate holding company or by its subsidiaries or associates Total shares in company held by holding company or ultimate holding company or by its subsidiaries or associates in-gaap Shares reserved for issue under options and contracts or commitments for sale of shares or disinvestment in-gaap Amount of shares reserved for issue under options and contracts or 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principal in-gaap Application money received for allotment of securities and due for refund, interest accrued in-gaap Application money received for allotment of securities and due for refund and interest accrued thereon Total application money received for allotment of securities and due for refund and interest accrued thereon in-gaap Terms and conditions of shares pending allotment in-gaap Number of shares proposed to be issued in-gaap Period before which shares are to be allotted in-gaap Share premium for shares to be allotted in-gaap Description of whether company have sufficient authorised capital to cover proposed share capital amount resulting from allotment in-gaap Over due period for which application money is pending prior to allotment of shares in-gaap Reason for over due period for which application money is pending prior to allotment of shares in-gaap Details of preference share capital due for redemption under section 80A but not yet redeemed in-gaap Disclosure of shareholding more than five per cent in company [Abstract] in-gaap Disclosure of shareholding more than five per cent in company [Table] in-gaap Term loans [Member] in-gaap Term loans from banks [Member] in-gaap Rupee term loans from banks [Member] in-gaap Foreign currency term loans from banks [Member] in-gaap Term loans from others [Member] in-gaap Rupee term loans from others [Member] in-gaap Foreign currency term loans from others [Member] in-gaap Other external commercial borrowings [Member] in-gaap Working capital loans from banks [Member] in-gaap Loans repayable on demand [Member] in-gaap Loans repayable on demand from banks [Member] in-gaap Loans repayable on demand from others [Member] in-gaap Intercorporate borrowings [Member] in-gaap Deferred payment liabilities [Member] in-gaap Deferred payment for acquisition of fixed assets [Member] in-gaap Deferred sales tax loan [Member] in-gaap Deposits [Member] in-gaap Deposits from directors [Member] in-gaap Intercorporate deposits [Member] in-gaap Public deposits [Member] in-gaap Deposits from others [Member] in-gaap Commercial paper [Member] in-gaap Loans and advances from related parties [Member] in-gaap Loans and advances from directors [Member] in-gaap Loans and advances from others [Member] in-gaap Long-term maturities of finance lease obligations [Member] in-gaap Other loans and advances [Member] in-gaap Loans taken for fixed assets [Member] in-gaap Loans taken for vehicles [Member] in-gaap Loans taken for other fixed assets [Member] in-gaap Sub classification of borrowings [Axis] in-gaap Secured/Unsecured borrowings [Member] in-gaap Secured borrowings [Member] in-gaap Unsecured borrowings [Member] in-gaap Details of borrowings [Line Items] in-gaap Borrowings in-gaap Nature of security [Abstract] in-gaap Nature of security in-gaap Details of personal security given by promoters, other shareholders or other third parties, though such security does not result in classification of borrowings as secured in-gaap Details on loans guaranteed [Abstract] in-gaap Aggregate amount of loans guaranteed by directors in-gaap Aggregate amount of loans guaranteed by others in-gaap Particulars of any redeemed bonds/debentures which company has power to reissue in-gaap Terms of repayment of long-term loans and other long-term loans in-gaap Details on defaults on borrowings [Abstract] in-gaap Beginning date of continuing default for borrowings in-gaap Outstanding amount of continuing default principal in-gaap Outstanding amount of continuing default interest in-gaap Details of bonds or debentures [Abstract] in-gaap Details of bonds or debentures [Table] in-gaap Details of bonds or debentures [Axis] in-gaap Details of bonds or debentures [Line Items] in-gaap Whether bonds or debentures in-gaap Rate of interest in-gaap Particulars of redemption or conversion in-gaap Nominal value per bond or debenture in-gaap Number of bonds or debentures in-gaap Share long-term borrowings joint ventures in-gaap Share short-term borrowings joint ventures in-gaap Disclosure of notes on non-current investments explanatory [Text Block] in-gaap Non-current investments [Abstract] in-gaap Accounting policy for determination of carrying amount of investments [Text Block] in-gaap Disclosure of details of non-current investments [Abstract] in-gaap Details of non-current investments [Table] in-gaap Classification of non-current investments [Axis] in-gaap Details of non-current investments [Line Items] in-gaap Type of non-current investments in-gaap Class of non-current investments in-gaap Nature of non-current investments in-gaap Name of body corporate in whom investment has been made in-gaap Details of whether such body corporate is subsidiary, associate, joint venture or controlled special purpose entity in-gaap Nature of non-current investment made in body corporate in-gaap Details of non-current investments made in body corporate which are partly paid in-gaap Details of non-current investment made in partnership firms [Abstract] in-gaap Details of non-current investment made in partnership firms explanatory [Text Block] in-gaap Name of partnership firm where non-current investment is made in-gaap Names of all partners in partnership firm in-gaap Details of capital of partnership firm [Abstract] in-gaap Total capital of partnership firm in-gaap Date to which capital of partnership firm relates in-gaap Details of share of each partner in capital of partnership firm in-gaap Details of share of each partner in profits of partnership firm in-gaap Details of non-current investments carried at other than cost [Abstract] in-gaap Basis of valuation for non-current investments carried at other than at cost in-gaap Acquisition and disposal of investments [Table] in-gaap Acquisition and disposal of investments [Axis] in-gaap Acquisition and disposal of investments [Line Items] in-gaap Details of acquisition and disposal of investments [Abstract] in-gaap Nature of investment purchased or sold during period in-gaap Type of investment in-gaap Number of units purchased in-gaap Face value of units purchased in-gaap Purchase price per unit in-gaap Number of units sold in-gaap Selling price per unit in-gaap Aggregate amount of quoted non-current investments in-gaap Market value of quoted non-current investments in-gaap Aggregate amount of unquoted non-current investments in-gaap Aggregate provision for diminution in value of non-current investments in-gaap Explanation of significant restrictions on right of ownership realizability of investments or remittance of income or proceeds of disposal in-gaap Share non-current investments joint ventures in-gaap Disclosure of notes on current investments explanatory (Text Block] in-gaap Current investments [Abstract] in-gaap Disclosure of details of current investments [Abstract] in-gaap Details of current investments [Table] in-gaap Classification of current investments [Axis] in-gaap Details of current investments [Line Items] in-gaap Type of current investments in-gaap Class of current investments in-gaap Nature of current investments in-gaap Basis of valuation of current investments in-gaap Nature of current investment made in body corporate in-gaap Details of current investments made in body corporate which are partly paid in-gaap Details of current investment made in partnership firms [Abstract] in-gaap Details of current investment made in partnership firms explanatory [Text Block] in-gaap Name of partnership firm where current investment is made in-gaap Aggregate amount of quoted current investments in-gaap Market value of quoted current investments in-gaap Aggregate amount of unquoted current investments in-gaap Aggregate provision for diminution in value of current investments in-gaap Share current investments joint ventures in-gaap Disclosure of subclassification and notes on liabilities and assets explanatory [Text Block] in-gaap Subclassification and notes on liabilities and assets [Abstract] in-gaap Other long-term liabilities notes [Abstract] in-gaap Disclosure of notes on other long-term liabilities explanatory [Text Block] in-gaap Other long-term liabilities [Abstract] in-gaap Trade payables, long-term in-gaap Others, long-term [Abstract] in-gaap Gross amount due to customers for contract work, non-current in-gaap Others long-term, others in-gaap Others, long-term Total others, long-term in-gaap Share other long-term liabilities joint ventures in-gaap Provisions notes [Abstract] in-gaap Disclosure of notes on provisions explanatory [Text Block] in-gaap Disclosure of breakup of provisions [Abstract] in-gaap Disclosure of breakup of provisions [Table] in-gaap Provisions [Abstract] in-gaap Provisions for employee benefits [Abstract] in-gaap Provision gratuity in-gaap Provision leave encashment in-gaap Provision pension in-gaap Provision employee insurance scheme in-gaap Provision other employee related liabilities in-gaap Provisions for employee benefits Total provisions for employee benefits in-gaap Provision for corporate tax [Abstract] in-gaap Provision for current tax in-gaap Provision for wealth tax in-gaap Provision for fringe benefit tax in-gaap Provision for other tax in-gaap Provision for corporate dividend tax in-gaap Provision for corporate tax Total provision for corporate tax in-gaap Provision for proposed dividend [Abstract] in-gaap Provision for proposed equity dividend [Abstract] in-gaap Provision for proposed equity interim dividend in-gaap Provision for proposed equity final dividend in-gaap Provision for proposed equity special dividend in-gaap Provision for proposed equity dividend Total provision for proposed equity dividend in-gaap Provision for proposed preference dividend [Abstract] in-gaap Provision for proposed preference interim dividend in-gaap Provision for proposed preference final dividend in-gaap Provision for proposed preference special dividend in-gaap Provision for proposed preference dividend Total provision for proposed preference dividend in-gaap Provision for proposed dividend Total provision for proposed dividend in-gaap Provision for statutory liabilities in-gaap Provision for abandonment cost in-gaap Disclosure of breakup of provisions [Line Items] in-gaap Provisions Total provisions in-gaap Nature of other provisions in-gaap Share provisions joint ventures in-gaap Other current liabilities notes [Abstract] in-gaap Disclosure of notes on other current liabilities explanatory [Text Block] in-gaap Other current liabilities [Abstract] in-gaap Current maturities of long-term debt in-gaap Current maturities of finance lease obligations in-gaap Interest accrued but not due on borrowings in-gaap Interest accrued and due on borrowings in-gaap Debentures claimed but not paid in-gaap Income received in advance in-gaap Unpaid dividends in-gaap Unpaid matured deposits and interest accrued thereon in-gaap Unpaid matured debentures and interest accrued thereon in-gaap Other payables, current [Abstract] in-gaap Withholding taxes payable in-gaap Service tax payable in-gaap VAT payable in-gaap Excise duty payable in-gaap Taxes payable current tax in-gaap Taxes payable wealth tax in-gaap Taxes payable sales tax in-gaap Taxes payable other fax in-gaap Accrued expenses payable in-gaap Other accrued expenses in-gaap Deposits refundable current [Abstract] in-gaap Security deposits refundable, current in-gaap Customer deposits refundable, current in-gaap Other deposits refundable, current in-gaap Deposits refundable, current Total deposits refundable current in-gaap Gross amount due to customers for contract work, current in-gaap Unclaimed share application refund money in-gaap Unclaimed matured debentures in-gaap Unclaimed matured deposits in-gaap Interest unclaimed amount in-gaap Public deposit payable, current in-gaap Other payables, current Total other payables, current in-gaap Derivative liabilities in-gaap Advance received against contracts in-gaap Advance received from customers in-gaap Other advance received in-gaap Bills payable acceptances in-gaap Retention money payable in-gaap Accrued salary payable in-gaap Accrued payroll liabilities, other in-gaap Short-term employee related liabilities in-gaap Contribution to provident fund scheme in-gaap Current liabilities portion of share application money pending allotment in-gaap Other current liabilities, others in-gaap Share other current liabilities joint ventures in-gaap Nature of other payables, current in-gaap Producing properties notes [Abstract] in-gaap Disclosure of notes on producing properties explanatory [Text Block] in-gaap Disclosure of details of producing properties [Abstract] in-gaap Disclosure of details of producing properties [Table] in-gaap Details of producing properties [Axis] in-gaap Carrying amount of producing properties [Member] in-gaap Gross carrying amount [Member] in-gaap Depletion [Member] in-gaap Details of producing properties [Line Items] in-gaap Changes in producing properties [Abstract] in-gaap Transfer from preproducing properties in-gaap Depletion producing properties in-gaap Other adjustments producing properties in-gaap Changes in producing properties Total changes in producing properties in-gaap Preproducing properties notes [Abstract] in-gaap Disclosure of details of preproducing properties [Abstract] in-gaap Disclosure of details of preproducing properties [Table] in-gaap Classes of preproducing properties [Axis] in-gaap Company total of preproducing properties [Member] in-gaap Exploratory wells [Member] in-gaap Development wells [Member] in gaap Details of preproducing properties [Axis] in-gaap Carrying amount of preproducing properties [Member] in-gaap Details of preproducing properties [Line Items] in-gaap Changes in preproducing properties [Abstract] in-gaap Expenditure during year on preproducing properties in-gaap Transfer to preproducing properties in-gaap Depreciation or depletion preproducing properties in-gaap Transfer to statement of profit and loss preproducing properties in-gaap Other adjustments preproducing properties in-gaap Changes in preproducing properties Total changes in preproducing properties in-gaap Loans and advances notes [Abstract] in-gaap Disclosure of notes on loans and advances explanatory [Text Block] in-gaap Loans and advances [Abstract] in-gaap Loans and advances [Table] in-gaap Classification of loans and advances [Axis] in-gaap Loans and advances [Member] in-gaap Capital advances [Member] in-gaap Security deposits [Member] in-gaap Loans and advances to related parties [Member] in-gaap Loans advances given subsidiaries [Member] in-gaap Loans advances given associates [Member] in-gaap Loans advances given directors [Member] in-gaap Loans advances given other related parties [Member] in-gaap Loans advances given companies under same management [Member] in-gaap Loans advances given suppliers [Member] in-gaap Loans advances given employees [Member] in gaap Loans advances value be received [Member] in-gaap Finance lease receivables treated as loans and advances [Member] in-gaap Prepaid expenses [Member] in-gaap Advance tax [Member] in-gaap Advance income tax paid [Member] in-gaap Advance sales tax/VAT paid [Member] in-gaap Tax deducted at source [Member] in-gaap Advance fringe benefit tax paid [Member] in-gaap Other advance taxes [Member] in-gaap MAT credit entitlement [Member] in-gaap Cenvat receivable [Member] in-gaap VAT receivable [Member] in-gaap Service tax receivable [Member] in-gaap Other taxes receivable [Member] in-gaap Export incentives receivables [Member] in-gaap Interest income accrued but not due [Member] in-gaap Deposits with statutory authorities [Member] in-gaap Other deposit assets [Member] in-gaap Notes receivable [Member] in-gaap Claims recoverable [Member] in-gaap Share application money given [Member] in-gaap Other loans and advances, others [Member] in-gaap Classification of assets based on security [Axis] in-gaap Classification of assets based on security [Member] in-gaap Secured considered good [Member] in-gaap Unsecured considered good [Member] in-gaap Doubtful [Member] in-gaap Disclosure of loans and advances [Line Items] in-gaap Loans and advances, gross in-gaap Loans and advances in-gaap Allowance for bad and doubtful loans and advances in-gaap Details of loans and advances to related parties in-gaap Nature of other loans and advances in-gaap Details of loans and advances due by directors, other officers or others [Abstract] in-gaap Loans and advances due by directors in-gaap Loans and advances due by other officers in-gaap Loans and advances due by others in-gaap Loans and advances due by directors, other officers or others Total loans and advances due by directors, other officers or others in-gaap Details of loans and advances due by firms or companies in which any director is partner or director [Abstract] in-gaap Loans and advances due by firms in which, any director is partner in-gaap Loans and advances due by private companies in which any director is director in-gaap Loans and advances due by private companies in which any director is member in-gaap Loans and advances due by firms or companies in which any director is partner or director Total loans and advances due by firms or companies in which any director is partner or director in-gaap Share long-term loans and advances joint ventures in-gaap Share short-term loans and advances joint ventures in-gaap Other non-current assets notes [Abstract] in-gaap Disclosure of notes on other non-current assets explanatory [Text Block] in-gaap Other non-current assets [Abstract] in-gaap Long-term trade receivables [Abstract] in-gaap Classification of long-term trade receivables [Table] in-gaap Long-term trade receivables [Line Items] in-gaap Breakup of long-term trade receivables [Abstract] in-gaap Long-term trade receivables, gross in-gaap Allowances for bad and doubtful debts in-gaap Long-term trade receivables Total long-term trade receivables in-gaap Details of trade receivables due by directors, other officers or others [Abstract] in-gaap Trade receivables due by directors in-gaap Trade receivables due by other officers in-gaap Trade receivables due by others in-gaap Trade receivables due by directors, other officers or others Total trade receivables due by directors, other officers or others in-gaap Details of long-term trade receivables due by directors, other officers or others [Abstract] in-gaap Long-term trade receivables due by directors in-gaap Long-term trade receivables due by other officers in-gaap Long-term trade receivables due by others in-gaap Long-term trade receivables due by directors, other officers or others Total long-term trade receivables due by directors, other officers or others in-gaap Details of trade receivables due by firms or companies in which any director is partner or director [Abstract] in-gaap Trade receivables due by firms in which any director is partner in-gaap Trade receivables due by private companies In which any director is director in-gaap Trade receivables due by private companies in which any director is member in-gaap Trade receivables due by firms or companies in which any director is partner or director Total trade receivables due by firms or companies in which any director is partner or director in-gaap Details of long-term trade receivables due by firms or companies in which any director is partner or director [Abstract] - in-gaap Long-term trade receivables due by firms in which any director is partner - in-gaap Long-term trade receivables due by private companies in which any director is director in-gaap Long-term trade receivables due by private companies in which any director is member in-gaap Long-term trade receivables due by firms or companies in which any director is partner or director Total long-term trade receivables due by firms or companies in which any director is partner or director in-gaap Share long-term trade receivables joint ventures in-gaap Gross amount due from customers for contract work, non-current in-gaap Other non-current assets, others in-gaap Nature of other non-current assets, others in-gaap Share other non-current assets joint ventures In-gaap Inventories notes [Abstract] in-gaap Disclosure of notes on inventories explanatory [Text Block] in-gaap Inventories [Abstract] in-gaap Accounting policy on inventories [Text Block] in-gaap Inventory cost formula used in-gaap Classification of inventories [Abstract] in-gaap Classification of inventories [Table] in-gaap Classification of inventories [Axis] in-gaap Company total inventories [Member] in-gaap Raw materials [Member] in-gaap Work-in-progress [Member] in-gaap Finished goods [Member] in-gaap Stock-in-trade [Member] in-gaap Stores and spares [Member] in-gaap Loose tools [Member] in-gaap Transferable development rights [Member] in-gaap Certified emission rights [Member] in-gaap Waste [Member] in-gaap Scrap [Member] in-gaap Other inventories, others [Member] in-gaap Other inventories [Member] - in-gaap Details of inventories [Line Items] in gaap Goods In transit in-gaap Mode of valuation in-gaap Nature of other inventories in-gaap Number of certified emission rights held as inventory in-gaap Number of certified emission rights under certification in-gaap Share inventories joint ventures in-gaap Trade receivables notes [Abstract] in-gaap Disclosure of notes on trade receivables explanatory [Text Block] in-gaap Trade receivables [Abstract] in-gaap Aggregate amount of trade receivables outstanding for period exceeding six months in-gaap Subclassification of trade receivables [Abstract] in-gaap Subclassification of trade receivables [Table] in-gaap Subclassification of trade receivables [Line Items] in-gaap Breakup of trade receivables [Abstract] in-gaap Trade receivables, gross in-gaap Allowance for bad and doubtful debts in-gaap Share trade receivables joint ventures in-gaap Cash and bank balances notes [Abstract] in-gaap Disclosure of notes on cash and bank balances explanatory [Text Block] in-gaap Cash and bank balances [Abstract] in-gaap Classification of cash and bank balances [Abstract] in-gaap Cash and cash equivalents [Abstract] in-gaap Balance with banks [Abstract] in-gaap fixed deposits with banks in-gaap Other deposits with banks in-gaap Other balances with banks in-gaap Balance with banks Total balance with banks in-gaap Cheques, drafts on hand in-gaap Cash on hand in-gaap Others in-gaap Other bank balances in-gaap Nature of other cash and cash equivalents in-gaap Earmarked balances with banks in-gaap Details of balances held with banks to extent held as margin money or security against borrowings, guarantees or other commitments [Abstract] in-gaap Balances held with banks to extent held as margin money in-gaap Balances held with banks to extent held as security against borrowings in-gaap Balances held with banks to extent held as guarantees in-gaap Balances held with banks to extent held against other commitments in-gaap Balances held with banks to extent held as margin money or security against borrowings, guarantees or other commitments Total balances held with banks to extent held as margin money or security against borrowings, guarantees or other commitments in-gaap Repatriation restrictions if any in respect of cash and bank balances in-gaap Bank deposits with more than twelve months maturity in-gaap Share cash and cash equivalents joint ventures in-gaap Other current assets notes [Abstract] in-gaap Disclosure of notes on other current assets explanatory [Text Block] in-gaap Other current assets [Abstract] in-gaap Unbilled revenue in-gaap Unamortised premium of forward contracts in-gaap Other unamortised expenses in-gaap Gross amount due from customers for contract work, current in-gaap Dividend receivable [Abstract] in-gaap Dividend receivable, subsidiaries in-gaap Dividend receivable, others in-gaap Dividend receivable Total dividend receivable in-gaap Derivative assets in-gaap Tangible assets held for sale in-gaap Other current assets, others in-gaap Nature of other current assets in-gaap Share other current assets joint ventures in-gaap Disclosure of additional balance sheet notes explanatory [Text Block] in-gaap Additional balance sheet notes [Abstract] in-gaap Contingent liabilities and commitments [Abstract] in-gaap Classification of contingent liabilities [Abstract] in-gaap Claims against company not acknowledged as debt in-gaap Guarantees in-gaap Other money for which company is contingently liable in-gaap Contingent liabilities Total contingent liabilities in-gaap Classification of commitments [Abstract] in-gaap Estimated amount of contracts remaining to be executed on capital account and not provided for in-gaap Uncalled liability on shares and other investments partly paid in-gaap Other commitments in-gaap Commitments Total commitments in-gaap Nature of other commitments in-gaap Contingent liabilities and commitments Total contingent liabilities and commitments in-gaap Details regarding dividends [Abstract] in-gaap Amount of dividends proposed to be distributed to equity shareholders in-gaap Amount of per share dividend proposed to be distributed to equity shareholders in-gaap Amount of dividends proposed to be distributed to preference shareholders in-gaap Amount of per share dividend proposed to be distributed to preference shareholders in-gaap Arrears of fixed cumulative dividends on preference shares in-gaap Details of outstanding unutilised amounts received in respect of issue of securities for specific purpose [Abstract] in-gaap Description of how outstanding unutilised amounts received in respect of issue of securities for specific purpose are used in-gaap Outstanding unutilised amounts received in respect of issue of securities for specific purpose in-gaap Amount of unutilised amounts invested in-gaap Explanation of opinion of board if realizable value of any of assets other than fixed assets and non-current investments is less than its carrying amount in-gaap Details of disclosures required under MSMED Act 2006 [Abstract] in-gaap Principal and interest due remaining unpaid [Abstract] in-gaap Principal due remaining unpaid in-gaap Interest due remaining unpaid in-gaap Principal and interest due remaining unpaid Total principal and interest due remaining unpaid in-gaap Amount of interest paid under MSMED Act 2006 in-gaap Amount of payments made to supplier beyond due date during year in-gaap Amount of interest due and payable for period in-gaap Amount of interest accrued and remaining unpaid at end of accounting year in-gaap Amount of further interest due and payable even in succeeding year in-gaap Details of disclosure regarding companies limited by guarantee [Abstract] in-gaap Amount each member undertakes to contribute as per memorandum of association in case of companies limited by guarantee having share capital in-gaap Amount each member undertakes to contribute as per memorandum of association in case of companies limited by guarantee not having share capital in-gaap Disclosure of information on derivative instruments [Abstract] in-gaap Amount of payments made to supplier beyond due date during year in-gaap Amount of interest due and payable for period in-gaap Amount of interest accrued and remaining unpaid at end of accounting year in-gaap Amount of further interest due and payable even in succeeding year in-gaap Details of disclosure regarding companies limited by guarantee [Abstract] in-gaap Amount each member undertakes to contribute as per memorandum of association in case of companies limited by guarantee having share capital in-gaap Amount each member undertakes to contribute as per memorandum of association in case of companies limited by guarantee not having share capital in-gaap Disclosure of information on derivative instruments [Abstract] in-gaap Disclosure of category wise quantitative data about outstanding derivative instruments explanatory [Text Block] in-gaap Disclosure of purpose for which derivative instruments have been acquired in-gaap Details of deposits [Abstract] in-gaap Deposits accepted or renewed during period in-gaap Deposits matured and claimed but not paid during period in-gaap Deposits matured and claimed but not paid in-gaap Deposits matured but not claimed in-gaap Interest on deposits accrued and due but not paid in-gaap Disclosure of equity share warrants [Abstract] in-gaap Equity share warrants Equity share warrants at beginning of period Equity share warrants at end of period Total equity share warrants in-gaap Changes in equity share warrants during period [Abstract] in-gaap Additions to equity share warrants during period in-gaap Deductions in equity share warrants during period in-gaap Changes in equity share warrants during period Total changes in equity share warrants during period in-gaap Disclosure of details pertaining to oil and gas producing companies [Abstract] in-gaap Method of accounting followed by upstream petroleum industry in-gaap Net quantities of enterprise's interests in proved reserves and proved developed reserves of oil including condensate and natural gas liquids and gas as at beginning and additions, deductions, production and closing balance for year explanatory [Text Block] in-gaap Net quantities of enterprise's interest in proved reserves and proved developed reserves of oil and gas on geographical basis explanatory [Text Block] in-gaap Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block] in-gaap Disclosure of general information about company [Text Block] in-gaap Disclosure of accounting policies explanatory [Text Block] in-gaap Changes in accounting estimate and accounting policy explanatory [Text Block] in-gaap Description of changes in accounting estimates [Abstract] in-gaap Nature of changes in accounting estimate in-gaap Amount of changes in accounting estimate having material effect in current period in-gaap Amount of changes in accounting estimate having material effect in subsequent period in-gaap Description of fact that change in estimate is not quantifiable in-gaap Description of changes in accounting policy [Abstract] in-gaap Description of change in accounting policy in-gaap New policy of accounting in-gaap Old policy of accounting in-gaap Reason for changing accounting policies in-gaap Description of impact of and adjustments resulting from change in accounting policy in-gaap Description of fact that effect of change in accounting policy is not ascertainable in-gaap Description of fact that fundamental accounting assumption is not followed in-gaap Disclosure of events occurring after balance sheet date explanatory [Text Block] in-gaap Description of nature of event after balance sheet date in-gaap Estimate of financial effect of event after balance sheet date in-gaap Description of statement of fact that estimate of financial effect of event after balance sheet date could not be made in-gaap Disclosure of notes on tangible assets explanatory [Text Block] in-gaap Disclosure of accounting policy on tangible assets [Text Block] in-gaap Disclosure of tangible assets [Abstract] in-gaap Disclosure of tangible assets [Table] in-gaap Classes of tangible assets [Axis] in-gaap Company total tangible assets [Member] in-gaap Land [Member] in-gaap Buildings [Member] in-gaap Residential building [Member] in-gaap Office building [Member] in-gaap Factory building [Member] in-gaap Other building [Member] in-gaap Plant and equipment [Member] in-gaap Factory equipments [Member] in-gaap Emission reduction equipment [Member] in-gaap Other pollution reduction equipment [Member] in-gaap Furniture and fixtures [Member] in-gaap Vehicles [Member] in-gaap Ships vessels [Member] in-gaap Aircrafts helicopters [Member] in-gaap Motor vehicles [Member] in-gaap Office equipment [Member] in-gaap Computer equipments [Member] in-gaap Other equipments [Member] in-gaap Leasehold improvements [Member] in-gaap Other tangible assets [Member] in-gaap Livestock [Member] in-gaap Bridges roads ports culverts [Member] in-gaap Railway sidings [Member] in-gaap Books periodicals [Member] in-gaap Plantations [Member] in-gaap Mines quarries [Member] in-gaap Sub classes of tangible assets [Axis] in-gaap Owned and leased assets [Member] in-gaap Assets held under lease [Member] in-gaap Assets given under operating lease [Member] in-gaap Owned assets [Member] in-gaap Carrying amount accumulated depreciation and gross carrying amount [Axis] in-gaap Carrying amount [Member] in-gaap Accumulated depreciation and impairment [Member] in-gaap Disclosure of tangible assets [Line Items] in-gaap Depreciation method tangible assets in-gaap Useful lives or depreciation rates tangible assets in-gaap Description of justification for using higher rates of depreciation than prescribed rate in-gaap Explanation on revaluation of fixed assets [Abstract] in-gaap Explanation of basis for revaluation on systematic basis in-gaap Explanation of revaluation methods tangible assets in-gaap Nature of indices used in revaluation in-gaap Year of appraisal made in-gaap Description of whether external valuer was used for valuation of tangible assets in-gaap Additional depreciation on revalued amount of tangible assets disclosed separately if material in-gaap Nature of other tangible assets in-gaap Reconciliation of changes in tangible assets [Abstract] in-gaap Changes In tangible assets [Abstract] in-gaap Additions other than through business combinations tangible assets in-gaap Acquisitions through business combinations tangible assets in-gaap Depreciation tangible assets in-gaap Impairment loss recognised in profit or toss tangible assets in-gaap Reversal of impairment loss recognised in profit or loss tangible assets in-gaap Revaluation increase (decrease) tangible assets in-gaap Disposals tangible assets [Abstract] in-gaap Disposals tangible assets through demergers Disposals tangible assets through demergers in-gaap Disposals tangible assets, others Disposals tangible assets, others in-gaap Disposals tangible assets Total disposals tangible assets in-gaap Other adjustments tangible assets [Abstract] in-gaap Increase (decrease) through net exchange differences tangible assets in-gaap Other adjustments tangible assets, others in-gaap Other adjustments tangible assets Total other adjustments tangible assets in-gaap Changes in tangible assets Total changes in tangible assets in-gaap Tangible assets carrying amount of assets retired from active use in-gaap Amount of reduction or increase to tangible assets due to revaluation of assets or reduction of capital as applicable explanatory [Text Block) in-gaap Date of such reduction or increase to tangible assets explanatory [Text Block] in-gaap Tangible assets restrictions on title [Abstract] in-gaap Description of existence of restrictions on title tangible assets in-gaap Tangible assets purchased on hire purchase in-gaap Tangible assets jointly owned by enterprise and accounted for on pro rata basis in-gaap Expenditure incurred on account of tangible assets in course of construction or acquisition in-gaap Share tangible assets joint ventures, net in-gaap Disclosure of notes on intangible assets explanatory [Text Block] in-gaap Disclosure of intangible assets [Abstract] in-gaap Disclosure of intangible assets [Table] in-gaap Classes of intangible assets [Axis] in-gaap Company total intangible assets [Member] in-gaap Goodwill [Member] in-gaap Goodwill on consolidation subsidiaries [Member] in-gaap Goodwill on investments joint ventures [Member] in-gaap Brands and trade marks [Member] in-gaap Brands [Member] in-gaap Trade marks [Member] in-gaap Computer software [Member] in-gaap Mastheads and publishing titles [Member] in-gaap Mining rights [Member] in-gaap Copyrights, patents and other operating rights [Member] in-gaap Copyrights [Member] in-gaap Patents [Member] in-gaap Other intellectual property rights [Member] in-gaap Services and operating rights [Member] in-gaap Recipes, formulae, models, designs and prototypes [Member] in-gaap Recipes [Member] in-gaap Formulae [Member] in-gaap Models [Member] in-gaap Designs [Member] in-gaap Prototypes [Member] in-gaap Licenses and franchise [Member] in-gaap Licenses [Member] in-gaap Exploration license [Member] in-gaap Franchise [Member] in-gaap Other intangible assets [Member] in-gaap Know-how [Member] in-gaap Commercial contractual rights [Member] in-gaap Sub classes of intangible assets [Axis] in-gaap Internally generated and other than internally generated intangible assets [Member] in-gaap Internally generated intangible assets [Member] in-gaap Intangible assets other than internally generated [Member] in-gaap Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] in-gaap Accumulated amortization and impairment [Member] in-gaap Disclosure of intangible assets [Line Items] in-gaap Useful lives or amortization rates intangible assets in-gaap Description of amortization method used in-gaap Nature of other intangible assets in-gaap Reconciliation of changes in intangible assets [Abstract] in-gaap Changes in intangible assets [Abstract] in-gaap Additions to intangible assets [Abstract] in-gaap Additions through internal development in-gaap Additions other than through business combinations intangible assets in-gaap Acquisitions through business combinations intangible assets in-gaap Additions to intangible assets Total additions to intangible assets in-gaap Amortization intangible assets in-gaap Impairment loss recognised in profit or loss intangible assets in-gaap Reversal of impairment loss recognised in profit or loss intangible assets in- gaap Revaluation increase (decrease) intangible assets in-gaap Disposals intangible assets [Abstract] in-gaap Disposals intangible assets through demergers Disposals intangible assets through demergers in-gaap Disposals intangible assets, others Disposals intangible assets, others in-gaap Disposals intangible assets Total disposals intangible assets in-gaap Retirements of intangible assets Retirements of Intangible assets in-gaap Other adjustments intangible assets [Abstract] in-gaap Increase (decrease) through net exchange differences intangible assets in-gaap Other adjustments intangible assets, others in-gaap Other adjustments intangible assets Total other adjustments intangible assets in-gaap Changes in intangible assets Total changes in intangible assets in-gaap Amount of reduction or increase to intangible assets due to revaluation of assets or reduction of capital as applicable explanatory [Text Block] in-gaap Date of such reduction or increase to intangible assets explanatory [Text Block] in-gaap Description of reasons for presumption of useful life of intangible assets for more than 10 years in-gaap Description of factors that played significant role in determining useful life of more than 10 years in-gaap Intangible assets restrictions on title [Abstract] in-gaap Carrying amount of intangible assets restrictions on title in-gaap Description of existence of restrictions on title intangible assets in-gaap Carrying amount of intangible assets pledged as security in-gaap Contractual commitments for acquisition of intangible assets in-gaap Disclosure of information on material individual intangible assets [Abstract] in-gaap Disclosure of information on material individual intangible assets [Table] in-gaap Material individual intangible assets [Axis] in-gaap Material individual intangible assets [Member] in-gaap Disclosure of information on material individual intangible assets [Line Items] in-gaap Description of material intangible asset in-gaap Carrying amount of material intangible asset in-gaap Remaining amortization period of material intangible asset in-gaap Aggregate amount of Research and development expenditure recognised as expense in-gaap Description of fully amortised intangible asset that is still in use in-gaap Share intangible assets joint ventures, net in-gaap Disclosure of employee benefits explanatory [Text Block] in-gaap Disclosure of defined benefit plans [Abstract] in-gaap Disclosure of defined benefit plans [Table] in-gaap Defined benefit plans [Axis] in-gaap Defined benefit plans [Member] in-gaap Foreign defined benefit plans [Member] in-gaap Domestic defined benefit plans [Member] in-gaap Multi-employer defined benefit plans [Member] in-gaap Disclosure of defined benefit plans [Line Items] in-gaap Description of accounting policy for defined benefit plans in-gaap Description of type of plan in-gaap Reconciliation of changes in present value of defined benefit obligation [Abstract] in-gaap Defined benefit obligation, at present value Defined benefit obligation, at present value at beginning of period Defined benefit obligation, at present value at end of period Defined benefit obligation at present in-gaap Changes in defined benefit obligation, at present value [Abstract] in-gaap Increase (decrease) through current service cost, defined benefit obligation, at present value in-gaap Increase (decrease) through interest cost, defined benefit obligation, at present value in-gaap Amalgamations, defined benefit obligation, at present value in-gaap Decrease (increase) through actuarial gains (losses), defined benefit obligation, at present value Increase (decrease) through actuarial losses (gains), defined benefit obligation at present Value in-gaap Contributions by plan participants, defined benefit obligation, at present value in-gaap Decrease through benefits paid, defined benefit obligation, at present value Decrease through benefits paid, defined benefit obligation, at present value in-gaap Increase (decrease) through past service cost, defined benefit obligation, at present value in-gaap Decrease (increase) through curtailments, defined benefit obligation, at present value Increase (decrease) through curtailments, defined benefit obligation, at present value ______________________ 1. Inserted by the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2012 vide Notification From File No. 17/161/2012-CLV dated 12.10.2012 w.e.f. 14.10.2012 1[ANNEXURE III Extensible Business Reporting Language (XBRL) Taxonomy for Compliance Report and Cost Audit Report as required under section 209(1) (d) and 233B of the Companies Act, 1956 and rules made thereunder.] _________________________ 1. Inserted by the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Second Amendment Rules, 2012 vide Notification No. GSR869(E) dated 30.11.2012 w.e.f. 02.12.2012.
Rule 1 - Short title and Commencement
Rule 2 - Definitions
Rule 3 - Filing of Balance Sheet and Profit and Loss Account with Registrar
Rule 4 - Filing of Balance Sheet and Profit and Loss Account with Registrar for financial year commencing on or after 1st April, 2011
Rule 5 - Filing of cost audit report with Central Government
Rule 6 - Filing of compliance report with Central Government
Annexure I - ANNEXURE I
Annexure II - ANNEXURE II
Annexure III - Annexure-III