SEBI & MCA Taxonomy Architecture#

Stock exchanges in India (NSE & BSE) mandate XBRL reporting aligned with the Ministry of Corporate Affairs (MCA) and Securities and Exchange Board of India (SEBI).

Joint Standardization#

Historically, filers prepared separate disclosure files for BSE and NSE. Since 2020–2024, the exchanges jointly harmonized their taxonomy schemas:

  • SEBI Capital Markets Core (in-capmkt.xsd): The universal base taxonomy used across all Regulation 30 corporate announcements, investor grievances, and debt filings. Target namespace: https://www.sebi.gov.in/xbrl/2024-05-31/in-capmkt.

  • BSE Financial Results (in-bse-fin-*.xsd): Core taxonomy for Ind AS and Indian GAAP financial statements, balance sheets, and cash flows. Target namespace: http://www.bseindia.com/xbrl/fin/2020-03-31/in-bse-fin.

  • BSE Shareholding Pattern (in-bse-shp-*.xsd): Target namespace: http://www.bseindia.com/xbrl/shp/2025-10-31/in-bse-shp.

  • BSE Corporate Governance (in-bse-cg-*.xsd): Target namespace: http://www.bseindia.com/xbrl/cg/2024-03-31/in-bse-cg.

Interoperability#

Because these schemas are standardized:

  1. An XBRL filing generated using the official BSE Excel utility can be parsed identically to one submitted via NSE NEAPS.

  2. The nse-xbrl-parser library abstracts taxonomy differences by utilizing local tag lookups and linkbase mapping.