Rule 2 - Definitions and Interpretations. - Companies (Cost Audit Report) Rules, 2011

Definitions and Interpretations. 02. In these rules, unless otherwise so provided,--- (a) Act means the Companies Act, 1956 (1 of 1956) ; (b) Cost Auditor means an auditor appointed to conduct an audit of cost records, under sub-section (2) of section 233B of the Act; 1 [ (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'; ] 2 [ (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'; ] (e) Form-III means the Form of the performance appraisal report; (f) Product means any tangible or intangible good, material, substance, article, idea, know-how, method, information, object, service, etc. that is the result of human, mechanical, industrial, chemical, or natural act, process, procedure, function, operation, technique, or treatment and is intended for use, consumption, sale, transport, store, delivery or disposal. 3 [ (g) "Product or Activity Group" means the product or activity groups notified vide S.O. 1747(E), dated the 7th August, 2012' ; ] (h) Report means cost audit report duly audited and signed by the cost auditor in the prescribed form of cost audit report; (i) 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 and sub-section (4) of section 233B of the Act shall have the same meanings as assigned to them in the Act or rules, as the case may be. --------------------- Notes:- 1. Substituted vide Notification G.S.R. 861(E), Dated 30-11-2012 , before it was read as:- (c) Form-I means the Form prescribed in these rules for filing cost audit report and other documents with the Central Government in the electronic mode; 2. Substituted vide Notification G.S.R. 861(E), Dated 30-11-2012 , before it was read as:- (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; 3. Substituted vide Notification G.S.R. 861(E), Dated 30-11-2012 , before it was read as:- Product Group in relation to tangible products means a group of homogenous and alike products, produced from same raw materials and by using similar or same production process, having similar physical or chemical characteristics and common unit of measurement, and having same or similar usage or application; and in relation to intangible products means a group of homogenous and alike products or services, produced by using similar or same process or inputs, having similar characteristics and common unit of measurement, and having same or similar usage or application.