Definitions and Interpretations

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..... company or holds a valid certificate of practice under sub‐section (1) of section 6 and who is deemed to be in practice under sub‐section (2) of section 2 of that Act and includes a firm of cost accountants; (d) "Cost Accounting Standards" means the standards of cost accounting, issued by the Institute; (e) "cost records" means books of account relating to utilization of materials, labour and other items of cost as applicable to the production, processing, manufacturing or mining activities of the company; 2[(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 .....

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..... e or medium and includes intermediate and allied activities thereof and these activities would, inter alia, include the following services or activities, including such services that require license or registration with the Ministry of Communications and Information Technology, Government of India, namely: ‐ (i) Basic Telephone Services; (ii) National Long Distance Services; (iii) International Long Distance Services; (iv) Cellular Mobile Telephone Services; (v) Wireless Local Loop (WLL) (Fixed or Mobile) Telephone Services; (vi) Very Small Aperture Terminal Services; (vii) Public Mobile Radio Trunk Services; (viii) Global Mobile Personal Communication Services; (ix) Internet or Broadband or Wireless Access service; .....

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..... d vide Notification No. G.S.R. 868(E) dated 30-11-2012 w.e.f. 02-12-2012 before it was read as "(k) "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;" -
Statute, statutory provisions legislation, law, enact .....

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