Rule 5 - Filing of cost audit report with Central Government - Companies (Filing of documents and forms in Extensible Business Reporting Language) Rules, 2011

1 [5. Filing of cost audit report with Central Government.- Every cost auditor or every lead cost auditor on behalf of all the cost auditors of a company, has to file its cost audit report and other documents as required under sub-section (4) of section 233B of the Act , and rules made thereunder with the Central Government using the Extensible Business Reporting Language (XBRL) Taxonomy given in Annexure III for the financial year commencing on or after the 1 st day of April, 2011 (including the overdue reports relating to any previous financial year) with the Form I-XBRL specified under the Companies (Cost Audit Report) Rules, 2011. ] ************** NOTES:- 1. Inserted vide Notification No. F No 17/161/2012-CL V dated 30-11-2012