The value of the xlink:href attribute in the schemaRef element in the instance document must be 'http://www.mca.gov.in/XBRL/2011/05/25/Taxonomy/CnI/ci/in-gaap-ci-2011-03-31.xsd'.

HTML (Hypertext Markup Language) is a standard way of marking up a document so it can be published on the World Wide Web and viewed in a browser. It provides a set of pre-defined tags describe on how content appears in a browser. For example, it describes the font and colour of text. It gives little information on meaning or context. XML (Extensible Markup Language) uses tags to identify the meaning, context and structure of data.

XML is a standard language which is maintained by the World Wide Web Consortium (W3C). XML does not replace HTML; it is a complementary format that is platform independent, allowing XML data to be rendered on any device such as a computer, cell phone, PDA or tablet device. It enables rich, structured data to be delivered in a standard, consistent way. Whereas HTML offers a fixed, pre-defined number of tags, XML neither defines nor limits tags. Instead, XML provides a framework for defining tags (i.e. taxonomy) and the relationship between them (i.e. schema).

XBRL is an XML-based schema that focuses specifically on the requirements of business reporting. XBRL builds upon XML, allowing accountants and regulatory bodies to identify items that are unique to the business reporting environment. The XBRL schema defines how to create XBRL documents and XBRL taxonomies, providing users with a set of business information tags that allows users to identify business information in a consistent way. XBRL is also extensible in that users are able to create their own XBRL taxonomies that define and describe tags unique to a given environment.

Many of the pages constitute the XML Schemas defining XBRL, and the change log. In the remaining pages, there are many more examples, fragments included from the defining schemas, greater detail about pre-existing XBRL 2.0 features, and detailed explanations of the new features.

There have always been restrictions on what is a meaningful taxonomy schema, meaningful linkbase, and meaningful instances. In the past many of these criteria were implicit; these criteria are now part of the specification. In some cases, they may be enforced using XML Schema, requiring no new code to be written, and in other cases the specification enables vendors to write correct validation code. Examples of these technical enhancements include: a detailed exposition of handling variable precision numbers, prohibitions on certain kinds of loops in relationships, and prohibition of duplicated data in instances. The meaning of calculation links and their ability to express relationships between items in different tuples has been specified precisely.

Domain experts and application developers can now encode more precise information about financial reporting concepts in XBRL taxonomies. They can also define the handling of new relationships not defined by XBRL itself. New relationships allow taxonomy authors to connect taxonomy definitions to authoritative definitions and other supporting documentation.

Yes, we expect taxonomy authors gradually to upgrade their taxonomies to 2.1. This is a prerequisite for conformance with the Financial Reporting Taxonomies Architecture (FRTA) 1.0. However, 2.0 versions of these taxonomies may also be made available at the discretion of the taxonomy authors.

The conformance suite consists of over 250 example taxonomy fragments (XML Schema and XLink files) and instance documents, containing both valid and invalid usage. It will help application developers ensure their software processes XBRL correctly.

The XBRL International Domain Working Group developed a detailed set of requirements which were then implemented by the XBRL International Specification Working Group.

The XBRL 2.1 Conformance Suite is posted in a large (more than 5MB) zip file on the XBRL International web site, alongside the XBRL 2.1 specification. The Conformance Suite contains over 250 separate XBRL instances. Although the instances are small, there is a subset of them that are specifically designed to exercise each feature of an XBRL instance and their interactions.

XBRL is a format for exchanging information between applications. Therefore each application will store data in whatever form is most effective for its own requirements and import and export information in XBRL format so that it can be readily imported or exported in turn by other applications. In some applications, for example, the XBRL formatted information being used may be mostly tabular numeric information, hence easily manipulated in a relational database. In other applications, the XBRL information may consist of narrative document-like structures with a lot of text, so that a native XML database may be more appropriate. There is no mandatory relationship between XBRL and any particular database or other processing or storage architecture.