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Companies (Cost Audit Report) Amendment Rules, 2012
March, 30th 2013
            [TO BE PUBLISHED IN THE GAZETTE OF INDIA,
         EXTRAORDINARY PART-II, SECTION-3, SUB-SECTION (i)]
                    MINISTRY OF CORPORATE AFFAIRS
                                     Notification
                     New Delhi, dated the 30th November, 2012


        G.S.R. 861(E) - In exercise of the powers conferred by clause (b) of sub-
section (1) of section 642 read with sub-section (4) of section 233B, and sub-section
(1) of section 227 of the Companies Act, 1956 (1 of 1956), the Central Government
hereby makes the following rules to amend the Companies (Cost Audit Report)
Rules, 2011, namely:-
1. (1) These rules may be called the Companies (Cost Audit Report) Amendment Rules, 2012. (2) They shall come into force with effect from the 2nd December, 2012. 2. In the Companies (Cost Audit Report) Rules, 2011, - (a) In rule 2, (i) for clause (c), the following clause shall be substituted, namely:- `(c) "Form I-XBRL" means the Form prescribed in these rules for filing cost audit report and other documents with the Central Government in the electronic mode and in the manner prescribed under rule 5 of the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011'; (ii) for clause (d), the following clause shall be substituted, namely:- `(d) "Form-II" means the Form of the cost auditor's report and includes auditor's observations and suggestions, and Annexure to the cost audit report and further includes the data or information required to be filed with the Central Government in the manner prescribed under rule 5 of the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011'; (iii) for clause (g), the following clause shall be substituted, namely:- `(g) "Product or Activity Group" means the product or activity groups notified vide S.O. 1747(E), dated the 7th August, 2012'; (b) For Form-I, the following Form shall be substituted, namely:- [F. No. 52/10/CAB-2010] B.B.GOYAL ADVISER (COST) Note:- The principal notification was published in the Gazette of India, Extraordinary Part II, section 3, sub-section (i), vide G.S.R. 430(E), dated the 3rd June, 2011
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