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    <title>Cost Audit Report (Amendment) Rules, 2006 - Amendment in rule 4; substitution of heading of existing Form; insertion of Form I</title>
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    <description>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.</description>
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      <description>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.</description>
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