Electronic filing and digital authentication introduced for Cost Audit Report submissions, with new Form I and physical signature option. The amendment permits filing Cost Audit Report forms electronically or via computer-readable media and mandates authentication of electronic forms by authorised signatories using digital signatures under the Information Technology Act, 2000; physical forms may alternatively be authenticated by manual signature. It substitutes the heading of the existing cost audit report form and inserts Form I, prescribing mandatory company and audit-specific fields, attachments (including the cost audit report), quantitative and cost-accounting schedules, and a declaration with authorised digital signing for submission to the Central Government.