TaxTMI 
TaxTMI 
Definitions and Interpretations
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....al, chemical, biological or plant product including its salts, esters, stereo‐isomers and derivatives, which are used as such or as an ingredient in any formulation and shall include any bulk drug included in any bona fide Allopathic, Ayurvedic, Homeopathic, Sidha or Unani (Tibb) systems of medicine; (c) "compliance report" means the compliance report duly authenticated and signed by a cos....
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....ng activities of the company; 2[(g) "Form A-XBRL" means the form prescribed in these rules for filing compliance report and other documents with the Central Government in the electronic mode and in the manner prescribed under rule 6 of the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011] 3[(h) "Form-B" means the form of the co....
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.... accounting issued by the Institute; (k) "Institute" means the Institute of Cost and Works Accountants of India constituted under the Cost and Works Accountants Act, 1959 (23 of 1959); (l) "pharmaceutical activities" means production, processing, or manufacturing of bulk drugs or formulations and includes the meaning assigned to them under the Drugs (Prices Control) Order 1995 as amended from ....
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....ducts or services during the financial year and it includes any turnover from job work or loan license operations and the subsidies or grants or incentives received but does not include any non‐operational income; (p) 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 of the Act....