ICAI guidance notes on XBRL certification to see click Here

Certification of XBRL financial statements: practitioners must confirm fair presentation against audited records under prescribed taxonomy. Practitioners must certify that XBRL financial statements fairly present, in all material respects, the audited financial statements in accordance with the MCA prescribed taxonomy. Management remains responsible for preparing XBRL instance documents and for controls over taxonomy selection, mapping/tagging, completeness, accuracy and structure. Certification is distinct from an audit opinion; practitioners should perform examination of rendered XBRL against source documents, validate using MCA tools, review error logs, obtain management representations, document the engagement, disclose significant unrectified exceptions in the certificate, and may rely on third party providers subject to appropriate procedures.