[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. 862(E) - In exercise of the powers conferred by clause (b) of sub-
section (1) of section 642 read with clause (d) of sub-section (1) of section 209 of the
Companies Act, 1956 (1 of 1956), the Central Government hereby makes the
following rules to amend the Companies (Cost Accounting Records) Rules, 2011,
namely:-






   1. (1) These rules may be called the Companies (Cost Accounting Records)
      Amendment Rules, 2012.
       (2) They shall come into force with effect from 2nd December, 2012.
   2. In the Companies (Cost Accounting Records) Rules, 2011, -
       (a)   In rule 2,
             (i) for clause (f), the following clause shall be substituted, namely:-
                 `(f) "Form A-XBRL" means the form prescribed in these rules for
                 filing compliance report and other documents with the Central
                 Government in the electronic mode and in the manner prescribed
                 under rule 6 of the Companies (Filing of Documents and Forms in
                 Extensible Business Reporting Language) Rules, 2011';
             (ii) for clause (g), the following clause shall be substituted, namely:-
                 `(g) "Form-B" means the form of the compliance report and
                 includes Annexure to the compliance report and further includes the
                 data or information required to be filed with the Central
                 Government in the manner prescribed under rule 6 of the
                 Companies (Filing of Documents and Forms in Extensible Business
                 Reporting Language) Rules, 2011';






             (iii) for clause (n), the following clause shall be substituted, namely:-
                 `(n) "Product or Activity Group" means the product or activity
                 groups notified vide S.O. 1747(E), dated the 7th August, 2012';
       (b)   For Form-A, 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. 429(E), dated the
       3rd June, 2011