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        Companies Law

        Cost Accounting Records (Pharmaceutical Industry) Amendment Rules, 2012 - Amendment in rule 2 and form - A - G.S.R. 863(E) - Companies Law

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        XBRL filing requirement mandates electronic submission of pharmaceutical industry cost compliance reports using prescribed Form A XBRL. Amendments to the Cost Accounting Records (Pharmaceutical Industry) Rules, 2011 (effective 2 December 2012) redefine clauses to introduce Form A XBRL for electronic filing, replace Form A with FORM A XBRL, and define Form B and Product or Activity Group. FORM A XBRL prescribes mandatory corporate identifiers, financial year, attachment of the XBRL compliance report, a verification statement, digital signature by an authorised signatory with specified identification, and details of the cost accountant including employment/practice status and membership.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            XBRL filing requirement mandates electronic submission of pharmaceutical industry cost compliance reports using prescribed Form A XBRL.

                            Amendments to the Cost Accounting Records (Pharmaceutical Industry) Rules, 2011 (effective 2 December 2012) redefine clauses to introduce Form A XBRL for electronic filing, replace Form A with FORM A XBRL, and define Form B and Product or Activity Group. FORM A XBRL prescribes mandatory corporate identifiers, financial year, attachment of the XBRL compliance report, a verification statement, digital signature by an authorised signatory with specified identification, and details of the cost accountant including employment/practice status and membership.


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