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Following two Taxonomies are currently being used in respect of filing by MCA:

  • Commercial and Industrial Companies (C&I) Taxonomy for companies that are required to prepare Financial Statements under Accounting Standards notified under the Companies (Accounting Standards) Rules, 2006,
  • Ind AS Taxonomy for companies that are required to prepare Financial Statements under Indian Accounting Standards notified under the Companies (Indian Accounting Standards) Rules, 2015,

Link for the above is as : https://mca.gov.in/XBRL/index.html

Apart from above, work has also been done on following taxonomies. However, the same are not applicable as of now:

  • NBFC (2013) Taxonomy for Non-Banking Finance Company (NBFC), based on Companies (Accounting Standards) Rules, 2006
  • Insurance Taxonomy (2015) for Insurance Companies .
  • Taxonomy for Power sector
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