MCA has vide its circular dated 26th October, 2017 extended the last date for filing of AOC-4 XBRL for financial year 2016-17 in accordance with IndAS accounting standards upto 31st March, 2018. The draft taxonomy has been uploaded on the site in order for the stake holders to familiarise themselves with the new requirement. The development tools necessary for deployment of taxonomy for XBRL filing is expected to be completed only by 28th February, 2018. Therefore the last date has been extended upto 31st March, 2018.
The MCA circular can be found here i.e.