Representations from stakeholders on accounting and technical aspects of the Taxonomy to be used for XBRL filings of financial statements by the Commercial and Industrial (C&I) entities were received by the Ministry of Corporate Affairs.

These suggestions/comments were referred to ICAI for modification and improvements in the Taxonomy. On account of addition of few new elements, changes in Presentation Linkbase, deletion of Clause 41 related elements, etc., the taxonomy has been suitably revised and is made available. The detailed list of changes to the taxonomy would be updated soon. Accordingly, the business rules and MCA Validation Tool is also being aligned to the revised taxonomy. The validation tool would be ready for filing XBRL documents by the companies very soon.

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