Definitions and Interpretations

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....c) "Cost Accountant" for the purpose of these rules means a cost accountant as defined in clause (b) of sub‐section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959) and who is either a permanent employee of the company or holds a valid certificate of practice under sub‐section (1) of section 6 and who is deemed to be in practice under sub‐section (2) of section 2 of that Act and includes a firm of cost accountants; ^      ^     (d) "Cost Accounting Standards" means the standards of cost accounting, issued by the Institute; ^      ^     (e) "cost records" means books of account relating to utili....

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..... that is the result of human, mechanical, industrial, chemical, or natural act, process, procedure, function, operation, technique, or treatment and is intended for use, consumption, sale, transport, store, delivery or disposal; ^      ^   4[(k) "Product or Activity Group" means the product or activity groups notified vide S.O. 1747(E), dated the 7th August, 2012'] ^      ^     (l) "telecommunication activities" means any act, process, procedure, function, operation, technique, treatment or method employed in relation to telecasting, broadcasting, telecommunicating voice, text, picture, information, data or knowledge through any mode or medium an....

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....sp;    (ix) Internet or Broadband or Wireless Access service; ^      ^          (x) Infrastructure Provider (IP‐1); ^      ^          (xi) Passive Telecom Infrastructure including Telecom Tower Facilities; ^      ^          (xii) Cable Landing Stations; and ^      ^          (xiii) Any other related, allied, intermediate or support services in relation to telecommunication activities not indicated above. ^....