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of <h1>Companies Must File Cost Audit Reports Using XBRL in e-Form CRA-4 Under Section 148(6) for FY Starting April 2014.</h1> A company obligated to submit a cost audit report and related documents to the Central Government under section 148(6) of the Act must do so using the XBRL taxonomy outlined in Annexure-III. This requirement applies to financial years starting on or after April 1, 2014. The filing must be completed in e-Form CRA-4, as specified under the Companies (Cost Records and Audit) Rules, 2014.
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