Cost Accounting Records (Telecommunication Industry) now requires compliance reports and related documents to be filed in XBRL format. The amendment revises rule 2 of the Cost Accounting Records (Telecommunication Industry) Rules, 2011 to define Form A-XBRL for electronic filing of compliance reports, redefines Form-B to include the compliance report, annexures and required data for XBRL filing, updates the Product or Activity Group reference, and substitutes Form-A with FORM A-XBRL prescribing mandatory fields, attachment of an XBRL compliance document, verification statements, board authorization, signatory identification, cost accountant details, and electronic submission procedures.