Gracious Housing Finance Company Ltd. is a subsidiary of listed company in India. The following information is extracted from the audited accounts of the company as on 31st March, 2024 : Particulars Amount (in crore) Pai

In terms of Rule 3 of Companies (Filing of Documents & Forms in XBRL) Rules, 2015 the Government has mandated certain classes of companies to file financial statements in XBRL mode using XBRL taxonomies. The following classes of companies have to file financial statements in XBRL form: all companies listed with any Stock exchange(s) in India and their Indian subsidiaries; or all companies having a paid-up capital of ₹5 crore and above; or all companies having a turnover more than ₹100 crores and above; or all companies which are required to prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015 However, banking companies, insurance companies, housing finance and non-banking financial companies have been exempted from XBRL filing. The company is not required to file its financial statements for the year ended 31st March, 2024 through XBRL mode as it is a housing finance company and is exempted from application of the provisions. The Junior Officer (Accounts) has to be advised accordingly.