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    <title>Cost Accounting Records (Pharmaceutical Industry) Amendment Rules, 2012 - Amendment in rule 2 and form - A</title>
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    <description>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.</description>
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