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    <title>Amendment in rule 2 and substitution of form-I - Companies (Cost Audit Report) Amendment Rules, 2012</title>
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    <description>The amendment substitutes definitions in rule 2 and replaces Form-I with Form I-XBRL, requiring cost audit reports and related documents to be filed electronically in XBRL using the notified taxonomy, mandating specified company identification and financial year details, a required XBRL attachment of the signed cost audit report, a verification statement of correctness, and digital signature by authorised company officials or representatives.</description>
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      <description>The amendment substitutes definitions in rule 2 and replaces Form-I with Form I-XBRL, requiring cost audit reports and related documents to be filed electronically in XBRL using the notified taxonomy, mandating specified company identification and financial year details, a required XBRL attachment of the signed cost audit report, a verification statement of correctness, and digital signature by authorised company officials or representatives.</description>
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