Definitions and Interpretations

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..... ccountants Act, 1959 (23 of 1959) and who is either a permanent employee of the 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 .....

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..... ities means any act, process, procedure, function, operation, technique, treatment or method employed in relation to telecasting, broadcasting, telecommunicating voice, text, picture, information, data or knowledge through any mode 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; .....

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..... -------------------- Notes:- 1. Inserted vide Notification No. G.S.R. 869 (E)., dated 07/12/2011 2. Substituted vide Notification No. G.S.R. 868(E) dated 30-11-2012 w.e.f. 02-12-2012 before it was read as (f) Form‐A means the form specified in these rules for filing compliance report and other documents with the Central Government in the electronic mode; 3. Substituted vide Notification No. G.S.R. 868(E) dated 30-11-2012 w.e.f. 02-12-2012 before it was read as (g) Form‐B means the form of the compliance report and includes Annexure to the compliance report; 4. Substituted vide Notification No. G.S.R. 868(E) dated 30-11-2012 w.e.f. 02-12-201 .....

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