For those new to the process, the MCA mandates that certain classes of companies file their financial statements (Form AOC-4) and annual returns (Form MGT-7) using the eXtensible Business Reporting Language (XBRL) format. The Validation Tool is a standalone desktop application provided by MCA. It checks the XBRL instance file (generated by your accounting software) against the MCA’s taxonomy and business rules to ensure there are no errors before the file is uploaded to the MCA portal.