Definitions and Interpretations.

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....(2) of section 233B of the Act; 1[(c) Form I-XBRL" means the Form prescribed in these rules for filing cost audit report and other documents with the Central Government in the electronic mode and in the manner prescribed under rule 5 of the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011';] 2[(d) Form-II" means the Form of the cost auditor's repo....

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....y Group" means the product or activity groups notified vide S.O. 1747(E), dated the 7th August, 2012';] (h) "Report" means cost audit report duly audited and signed by the cost auditor in the prescribed form of cost audit report; (i) All other words and expressions used in these rules but not defined, and defined in the Act and rules made under clause (d) of sub-section (1) of section 209 and ....