1. caxbrlspecialist@ gmail.com

2. Basis IFRS Indian Taxonomy US Taxonomy Indian Taxonomy is based on IFRS platform. Gradually, Indian accounting in converging towards IFRS, so is the Taxonomy. 2012 Taxonomy saw a major shift towards IFRS. US Taxonomy very different from IFRS. Every notes/schedules are very elaborative in nature. Output for users Output(Instance Document) is not available on regulators website. User of financial statement can not have information directly from MCA Website Output(Instance Document) is available on regulators website. Users if financial statement can have information directly from SEC website under Interactive data. caxbrlspecialist@ gmail.com

3. Basis Vast ness Indian Taxonomy US Taxonomy Indian Taxonomy is narrow when compared to US Taxonomy. It contains 3568 elements. US Taxonomy is very elaborative. It contains around 17000 elements. Docume ntation/ Definiti ons 2012 Taxonomy of India doesn't contain the Documentation i.e. definition of elements. If one gets confused about the meaning of an element, definitions are not available for reference and understanding. US Taxonomy contains the Documentation i.e. definition of elements. If one gets confused about the meaning of an element, definitions are available for reference and understanding caxbrlspecialist@ gmail.com

4. Basis Extension of Elements Indian Taxonomy US Taxonomy In Indian Taxonomy, Extension elements are not allowed. Only the defined elements can be used for mapping. In US Taxonomy, Extension of elements are allowed. For a lineitem, if one is unable to find a tag, one can extend it with suitable attributes. Clubbing of values. In Indian Taxonomy, if one is unable to find a suitable element, he/she can club them into one. This is generally applicable for OTHERS element. In US Taxonomy, There is no concept of clubbing. If one is unable to find the suitable element, he/she can extend. caxbrlspecialist@ gmail.com

5. Basis Capturing of data Indian Taxonomy US Taxonomy MCA doesn't mandates the capture of each and every value. MCA has given a list of 177 Mandatory elements and another 380 elements are conditional mandatory. Other value/textual can be captured is found important and suitable tag is available SEC mandates to captures each and every value if related to financial of the entity. If for a value suitable element is not found, it can be captured under an extended element. Disclosure related to corporate affairs MCA mandates some disclosures related to company affairs such as - General Information about the company,Remuneration to directors, auditors report, directors report, directors singing the Balance Sheet SEC doesn't Mandates to capture data related to corporate affairs. caxbrlspecialist@ gmail.com

6. Basis Inter-Use of element under various disclosures Indian Taxonomy US Taxonomy In Indian Taxonomy, one can not use an element/member from one disclosure/linkbase under another. Means, it an element is defined under "[200100] Notes - Share Capital", it can not be used under any other disclusore if needed. In US Taxonomy, any element can be used anywhere, means one can use the element/member as per need and disclosures made by client. For any query, contact caxbrlspecialist@ gmail.com Mob : 09718306191 We also provide assisted XBRL filings.