[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