Rule 2 - Definitions. - Cost Audit Report Rules, 2001

Definitions. 02. In these rules, unless the context otherwise requires, (a) "Act" means the Companies Act, 1956 (1 of 1956); (b) "Cost Auditor" means an auditor directed to conduct an audit under sub-section (1) of section 233B of the Act; (c) "Form" means the Form of the Cost Audit Report and includes auditor's observations and suggestions, Annexure and Proforma to the Cost Audit Report; (d) "Report" means Cost Audit Report duly audited and signed by the Cost Auditor in the prescribed form of Cost Audit Report; (e) "Product under reference" means the product or activity to which the Report relates; (f) All other words and expressions used in these rules but not defined, and defined in the Act and rules made under clause (d) of sub-section (1) of section 209 of the Act shall have the same meanings as assigned to them in the Act or rules, as the case may be.