SEBI amended Regulation 50 of the LODR Regulations on December 13, 2024 to mandate that listed entities with non-convertible securities submit “Prior Intimation of Meeting for Debt” disclosures in XBRL format, subject to guidelines specified by the stock exchanges

• Bombay Stock Exchange (BSE) has made available an Excel-based offline utility (with common XBRL taxonomy) on Listing Centre portal to facilitate preparation of the XBRL disclosure.
• From December 1, 2025 onwards, all disclosures under Regulation 50 (for entities with listed non-convertible securities) must be filed in XBRL mode only. Any submission in other formats (e.g. PDF) will be treated as non-submission.
• Entities must follow the process: download Excel utility → fill and validate offline → generate XML → upload via Listing Centre (XBRL E-Filing module) → get acknowledgement → disclosure will show on company’s Get Quote page.