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This article applies to:

  • Product: ONESOURCE Statutory Reporting
  • Subject: Templates

Version 22 - June 2026 (template release)

Template release pack

This release focuses on the XBRL updates for the period ending March 2026. The template is available on platform 6.28.9259 / 6.29.9459 / 6.30.9574 / 6.31.9627 / 6.32.9713 / 6.33.9810 / 6.34.9900.

Release notes

  • Period end: March 2026
  • Update type: Major (XBRL)
Overview
This India AS Corporate Template Content Version 22.0 is a Major release that includes important XBRL updates.
This version 22.0 has been released on platforms 6.28.9259, 6.29.9459, 6.30.9574, 6.31.9627, 6.32.9713, 6.33.9810 and 6.34.9900.
Additionally, the India AS Template Content Version 22.0 includes an XBRL release with various fixes and improvements. The taxonomy is included in this platform version.
Legislative update information
There are no legislative updates included in this release.
Corrections
There are no corrections included for this release.
Features
There are no new features included in this release.
Content changes
There are no content changes for this release.
XBRL changes
note
If you are not hosted by Thomson Reuters, please contact the Support desk to obtain the new taxonomy package or in case any assistance is required to map the new taxonomy.
Item ID
Title
Details and limitations
5303524
XBRL Tagging Directors Report
Updated XBRL tagging with the new aligned content changes.
5303497
XBRL Tagging Financial Statements
Updated XBRL tagging with the new aligned content changes.
5303257
XBRL Tagging Notes to Financial Statements:
  • Note 1 – Corporate information
  • Note 2 – Material accounting policies
  • Note 3 – Property, plant and equipment and right of use asset
  • Note 4 – Investment property
  • Note 5 – Intangible assets and Goodwill
Updated XBRL tagging with the new aligned content changes.
5351544
XBRL Tagging Notes to Financial Statements:
  • Note 6 – Impairment testing of goodwill and intangible assets with indefinite lives
  • Note 7 – Financial assets
  • Note 8 – Inventories
  • Note 9 – Trade receivables and contract assets
  • Note 10 – Cash and cash equivalents
Updated XBRL tagging with the new aligned content changes.
5352309
XBRL Tagging Notes to Financial Statements:
  • Note 11 – Share capital
  • Note 14 – Borrowings
  • Note 15 – Other financial liabilities
Updated XBRL tagging with the new aligned content changes.
5352348
XBRL Tagging Notes to Financial Statements:
  • Note 16 – Provisions
  • Note 17 – Government grants
  • Note 18 – Contract liabilities
  • Note 19 – Income tax
  • Note 20 – Trade and other payables
Updated XBRL tagging with the new aligned content changes.
5352367
XBRL Tagging Notes to Financial Statements:
  • Note 21 – Discontinued operations
  • Note 22 – Revenue from operations
  • Note 23 – Other income
  • Note 24 – Finance income
  • Note 25 – Cost of raw material and components consumed
Updated XBRL tagging with the new aligned content changes.
5352467
XBRL Tagging Notes to Financial Statements:
  • Note 26 – Employee benefits expense
  • Note 27 – Depreciation and amortization expense
  • Note 28 – Other expense
  • Note 29 – Finance costs
  • Note 30 – Exceptional items
Updated XBRL tagging with the new aligned content changes.
5366211
XBRL Tagging Notes to Financial Statements:
  • Note 33 – Earnings per share (EPS)
Updated XBRL tagging with the new aligned content changes.
5366212
XBRL Tagging Notes to Financial Statements:
  • Note 36 – Business combinations and acquisition of non-controlling interests
  • Note 37 – Material partly-owned subsidiaries
  • Note 38 – Interest in joint venture
  • Note 39 – Investment in an associate
  • Note 40 – Gratuity and other post-employment benefit plans
Updated XBRL tagging with the new aligned content changes.
5366213
XBRL Tagging Notes to Financial Statements:
  • Note 41 – Share-based payments
  • Note 42 – Leases
  • Note 43 – Commitments and contingencies
  • Note 44 – Related party transactions
  • Note 45 – Segment information
Updated XBRL tagging with the new aligned content changes.
5366226
XBRL Tagging Notes to Financial Statements:
  • Note 48 – Fair value hierarchy
Updated XBRL tagging with the new aligned content changes.
5366227
XBRL Tagging Notes to Financial Statements:
  • Note 51 – First-time adoption of Ind AS
  • Note 54 – Additional disclosures
  • Note 55 – Additional Information
  • Note 56 – Standards notified but not yet effective
  • Note 57 – Other Statutory information
Updated XBRL tagging with the new aligned content changes.
To download the XBRL taxonomy, visit the official government website [LINK], where you will find the latest versions available for download. The following taxonomy references can be loaded into the application via Manage XBRL Taxonomies on the OneSource Accounts Production Platform.
Known issues
Item ID
Details and limitations
1
The illustrative content in this template does not include all the available concepts in the taxonomies. Therefore, the onus will be on users to create and tag any additional content required to produce a valid XBRL file.
2
Value errors from MCA validation were forcefully cleared in the XBRL instance document by replacing all values with zero. This cleared all validation errors resulting from calculation relationships between tagged values in the XBRL instance document. Users of the template are required to source and clear their value errors derived from entity-specific values from their use of the template.
3
Users of the template are required to source and clear their pre-scrutiny errors derived from entity-specific values from their use of the template.
4
It is a known Platform 6.29.9459 issue that any report elements with the display setting never show in the report when viewing the parent folder in isolation using either Design, Preview, or Edit XBRL mode.
5
There is a character limitation in the grid column heading. Headers can take up to 60 characters only.
6
For XBRL templates we are not changing the display conditions of sections from 'Always' to 'conditional' & for totals from 'Always' to 'AsRequired' as it might throw an XBRL validation error. This might result in an unforeseen situation making changes every time, so to avoid confusion we are suggesting users make their display conditional choice in their entity.
Additional information
Item ID
Details and limitations
1
We have replaced the hyphen (-) in the edit style number settings with a zero (0). This change is expected to improve the clarity and reliability of data parsing through automated systems, reducing potential errors in financial reporting while validating the
MCA XBRL Validation
 tool.
Impact on existing clients
There are no impacts identified for this release.
Deviations from standard configuration
There are no deviations identified for this release.
Appendix
There are no appendix items for this release.

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