Cost Rules 2014 Taxonomy

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Element Name
AbridgedCostStatementOfManufacturedProductAbstract
ExplanationOfCompanyToEveryReservationOrQualificationOfCostAuditorsExpl
AbridgedCostStatementOfServiceAbstract
SubheadingOfCETACode
SubheadingOfServiceCode
ActualProductionOfManufacturedProductAbstract
ActualProductionQuantity
ActualSalesOfManufacturedProductAbstract
AddressOfCorporateOfficeOfCompany
AddressOfRegisteredOfficeOrOfPrincipalPlaceOfBusinessInIndiaOfCompany
AdjustmentsInWorkInProgressAndFinishedStocksOfCompany
AggregateAmountOfTransaction
DurationInMonthsOfPreviousFinancialYear
DurationInMonthsOfReportingPeriod
AggregateQuantityOfRelatedPartyTransaction
AmountOfExpensesnotConsideredInCostAccounts
AmountOfIncomesNotConsideredInCostAccounts
AmountOfMarginOfProductAsPerCostAccounts
Margin
AssessableValueMember
AvailableCapacityOfManufacturedProduct
AvailableCapacityOfManufacturedProductAbstract
AvailableQuantityForSaleOfProduct
AverageNormalPriceOfRelatedPartyTransaction
AverageTransferPriceOfRelatedPartyTransaction
BasisAdoptedToDetermineNormalPriceOfRelatedPartyTransaction
CINOfRelatedParty
CapacityAvailableThroughLeasingArrangements
CapacityAvailableThroughLoanLicenseOrThirdParties
CapacityEnhancedDuringReportingPeriod
CapitalEmployed
CapitalGoodsCreditsUtilised
CategoryOfCostAuditor
CenvatUtilisedAbstract
CessAndOthersMember
ChangeInStockOfFinishedGoods
ConsolidatedObservationsOrSuggestionsOfAllCostAuditorsExplanatory
ConsolidatedQualificationsReservationsOrAdverseRemarksOfAllCostAuditorsE
CorporateIdentityNumberOrForeignCompanyRegistrationNumber
CostAccountingPolicyAbstract
CostAccountingPolicyExplanatory
CostAuditorsObservationsOrSuggestionsExplanatory
CostDetailsOfManufacturedProductAbstract
CostOfAdministrativeOverheads
CostOfBoughtOutInputsOfCompany
CostOfBoughtOutInputsOfCompanyAbstract
CostOfDepreciationOrAmortization
CostOfDirectEmployees
CostOfDirectExpenses
CostOfSalesBeforeInterest
CostOfFinishedGoodsPurchased
CostOfIncreaseDecreaseInFinishedGoods
CostOfIncreaseDecreaseInWorkInProgress
CostOfInterestAndFinancingCharges
CostOfIndustrySpecificOperatingExpenses
CostOfMaterialsConsumed
CostOfMaterialsConsumedOfCompany
CostOfOtherAdjustments
CostOfOtherBoughtOutInputsOfCompany
CostOfOtherProductionOverheads
CostOfPrimaryPacking
CostOfProcessMaterialsOrChemicalsConsumed
CostOfProcessMaterialsOrChemicalsOfCompany
CostOfProductionAndPurchases
CostOfProductionOrOperations
CostAuditOrderDate
CostAuditNumber
CostOfProductionOrOperationsOfGoodsSold
CostOfQualityControl
CostOfRepairsAndMaintenance
CostOfResearchAndDevelopment
CostOfSalesOfProduct
CostOfSales
CostOfOutsourcedOrContractualServices
CostOfSecondaryPacking
CostOfSelfOrCaptiveConsumption
CostOfSellingAndDistributionOverheads
CostOfStoresAndSparesConsumed
CostOfStoresAndSparesConsumedOfCompany
CostOfTechnicalKnowhowFeeOrRoyalty
CostOfUtilitiesConsumed
CostOfUtilitiesOfCompany
CostPerUnitDetailsOfManufacturedProductAbstract
CostPerUnitOfAdministrativeOverheads
CostPerUnitOfOutsourcedOrContractualServices
CostPerUnitOfCreditsForRecoveries
CostPerUnitOfDepreciationOrAmortization
CostPerUnitOfDirectEmployees
CostPerUnitOfDirectExpenses
CostPerUnitOfFinishedGoodsPurchased
CostPerUnitOfIncreaseDecreaseInWorkInProgress
CostPerUnitOfIndustrySpecificOperatingExpenses
CostPerUnitOfInterestAndFinancingCharges
CostPerUnitOfMaterialsConsumed
CostPerUnitOfOtherProductionOverheads
CostPerUnitOfPrimaryPacking
CostPerUnitOfProcessMaterialsOrChemicalsConsumed
CostPerUnitOfProductionAndPurchases
CostPerUnitOfProductionOrOperations
CostPerUnitOfQualityControl
CostPerUnitOfRepairsAndMaintenance
CostPerUnitOfResearchAndDevelopment
CostPerUnitOfSecondaryPacking
CostPerUnitOfSellingAndDistributionOverheads
CostPerUnitOfStockAndOtherAdjustments
CostPerUnitOfStoresAndSparesConsumed
CostPerUnitOfTechnicalKnowhowFeeOrRoyalty
CostPerUnitOfTotalInputsAndConversionCostForProduct
CostPerUnitOfUtilitiesConsumed
CountryOfRelatedParty
CreditsForRecoveries
CreditsUtilisedByCompany
CurrentAssetsAbstract
CurrentAssets
CurrentAssetsToCurrentLiabilities
CurrentFinancialYearAbstract
CurrentLiabilities
DateOfBoardOfDirectorsMeetingInWhichAnnexureToCostAuditReportWasAppr
DateOfEndOfFirstPreviousFinancialYear
DateOfEndOfReportingPeriod
DateOfSigningCostAuditReportAndAnnexureByCostAuditor
DateOfStartOfFirstPreviousFinancialYear
DateOfStartOfReportingPeriod
DebtEquityRatio
DescriptionOfIndustrySpecificElementsOfOperatingExpenses
DescriptionOfMaterial
DescriptionOfOtherBasisAdoptedToDetermineNormalPrice
DescriptionOfRelatedPartyTransactionsTable
DescriptionOfUtilitiesConsumed
DetailsForNotReportingPreviousYearFiguresExplanatory
DetailsOfCostAuditorTable
DetailsOfCostAuditorsAbstract
DetailsOfExpensesNotConsideredInCostAccountsAxis
DetailsOfExpensesNotConsideredInCostAccountsTable
DetailsOfIncomesNotConsideredInCostAccountsAxis
DetailsOfIncomesNotConsideredInCostAccountsTable
DetailsOfIndustrySpecificElementsOfOperatingExpensesAbstract
DetailsOfIndustrySpecificElementsOfOperatingExpensesAxis
DetailsOfIndustrySpecificElementsOfOperatingExpensesDomain
DetailsOfIndustrySpecificElementsOfOperatingExpensesTable
DetailsOfMaterialConsumedOfManufacturedProductAxis
DetailsOfMaterialConsumedOfServiceAxis
DetailsOfMaterialConsumedOfServiceDomain
DetailsOfMaterialConsumedOfServiceTable
DetailsOfMaterialsConsumedOfServiceAbstract
DetailsOfMaterialConsumedOfManufacturedProductDomain
DetailsOfMaterialConsumedOfManufacturedProductTable
DetailsOfMaterialsConsumedOfProductGroupAbstract
DetailsOfRelatedPartyAbstract
DetailsOfRelatedPartyTransactionsAbstract
DetailsOfUtilitiesForManufacturedProductAbstract
DetailsOfUtilitiesOfManufacturedProductAxis
DetailsOfUtilitiesOfManufacturedProductDomain
DetailsOfUtilitiesOfManufacturedProductTable
DifferenceBetweenDutiesTaxesPaidAndRecovered
DifferenceInStockValuationAsPerCostAndFinancialRecords
DisclosureOfCostAuditorsQualificationsOrAdverseRemarksInCostAuditorsRepo
DisclosureRegardingAccountingAllocationAndAbsorptionOfOverheadsExplana
DisclosureRegardingAccountingForByProductsJointProductsAndScrapsOrWast
DisclosureRegardingAccountingForMaterialCostIncludingPackingMaterialsSt
DisclosureRegardingAdequacyOfBudgetaryControlSystemExplanatory
DisclosureRegardingAvailabilityOfInformationAsPerCompaniesAct1956Explana
DisclosureRegardingBasisOfInventoryValuationExplanatory
DisclosureRegardingChangesInCostAccountingPolicyDuringReportingPeriodEx
DisclosureRegardingIdentificationOfCostCentresCostObjectsAndCostDriversE
DisclosureRegardingOtherRelevantCostAccountingPolicyExplanatory
DisclosureRegardingTreatmentOfAbnormalAndNonRecurringCostsIncludingClas
DisclosureRegardingValuationOfInterUnitOrInterCompanyAndRelatedPartyTran
DisclosureRelatingToAdequacyOfInternalAuditOfCostRecordsExplanatory
DisclosureRelatingToAvailabilityOfAuditedAndCertifiedCostStatementsAndS
DisclosureRelatingToAvailabilityOfCostRecordsOfBranchesNotVisitedExplanato
DisclosureRelatingToTrueAndFairViewOfCostOfProductionOrServiceCostOfSal
DisclosureRelatingToAvailabilityOfInformationAndExplanationForPurposeOfCo
DisclosureRelatingToMaintenanceOfCostRecordsAsPerApplicableCostAccounti
DisclosureRelatingToSubmissionOfPerformanceAppraisalReportExplanatory
DisclosuresRegardingAccountingForDepreciationOrAmortizationExplanatory
DistributionOfEarnings
DistributionOfEarningsAbstract
DomesticPurchaseOfFinishedGoods
DomesticSalesOfManufacturedProducts
DomesticSalesOfTradedProducts
DutiesTaxesPaidByCompany
DutiesTaxesPaidByCompanyAbstract
DutiesTaxesPayableByCompany
DutiesTaxesPayableOfCompanyAbstract
DutiesTaxesRecoveredByCompany
EarningsAvailableForDistribution
EarningsAvailableForDistributionAbstract
EmailAddressOfCompany
EmailIDOfCostAuditorOrCostAuditorsFirm
ExciseAndOtherDutiesOfCompany
ExciseDutyMember
ExciseDutyPayableByCompany
ExciseDutyPayableForDomesticClearances
ExciseDutyPayableForExportClearances
ExciseDutyPayableOfCompanyAbstract
ExciseDutyPayableOnOtherClearances
ExciseDutyPayableOnStockTransfers
ExportIncentivesOfCompany
ExportSaleOfManufacturedProducts
ExportSaleOfTradedProducts
FinancialPerformanceOfCompanyAbstract
FinancialPositionAndRatioAnalysisCompanyAsWholeAbstract
FinancialPositionOfCompanyAbstract
FinishedGoodsPurchased
FinishedGoodsPurchasedOfManufacturedProductAbstract
FinishedGoodsStockToSalesOfCompanyInMonths
FirmsRegistrationNumber
FirstPreviousFinancialYearAbstract
FixedAssetsAbstract
FundsRetainedByCompany
GeneralDetailsOfCostAuditorAxis
GeneralInformationAbstract
GrossRevenueFromOperationsOfCompany
IdentificationDetailsForProductOrServiceAxis
IdentificationNumberOfForeignRelatedPartyInCountryOfIncorporationOrResid
ImportsOfFinishedGoods
InHouseCapacityUtilization
IndirectTaxesPaidThroughPLAOrCash
SelectSectorForClassifyingManufacturedProductOrService
IndustrySpecificExpenses10Member
InputCreditsUtilised
InputServicesCreditsUtilised
InputsAndConversionCostOfProduct
InstalledCapacityOnStartOfReportingPeriod
InterestPenaltyFinesPaidByCompany
LevelOfRoundingUsedInCostStatements
LongTermBorrowings
MaterialConsumed10Member
MembershipNumberOfMemberSigningReport
NameOfCompany
NameOfCostAuditorOrCostAuditorsFirm
NameOfExpensesNotConsideredInCostAccounts
NameOfIncomesNotConsideredInCostAccounts
NameOfMemberSigningReport
NameOfProductOrService
NameOfProductOrIndustry
NameOfRelatedParty
NameOfRelatedPartyAxis
NetSalesRealizationOfProduct
NatureOfIssuingAuthorityInCountryOfIncorporationOrResidence
NatureOfMaterialConsumed
NatureOfRelatedPartyTransactionsAxis
NatureOfRelatedPartyTransactionsDomain
NetCurrentAssets
NetRevenueFromOperationsOfCompany
NetRevenueFromOperationsOfCompanyForValueAddition
Sales
NetWorth
NotesToAbridgedCostStatementOfManufacturedProductExplanatory
NotesToDetailsOfIndustrySpecificOperatingExpensesExplanatory
NotesToDetailsOfMaterialsConsumedExplanatory
NotesToFinancialPositionAndRatioAnalysisExplanatory
NotesToProfitReconciliationExplanatory
NotesToQuantitativeInformationForManufacturedProductExplanatory
NotesToReconciliationOfIndirectTaxesExplanatory
NotesToRelatedPartyTransactionExplanatory
NotesToUtilitiesExplanatory
NotesToValueAdditionAndDistributionOfEarningsExplanatory
NumberOfAuditCommitteeMeetingAttendedByCostAuditorDuringYear
NumberOfCostAuditorsForReportingPeriod
OtherCreditsUtilised
OtherDistributionOfEarnings
OtherFinancialRatiosOfCompanyAbstract
OtherIncomesOfCompany
OtherQuantitativeAdjustments
OtherStateTaxesPayableByCompany
PerUnitCostOfProductionOrOperationsOfGoodsSold
PerUnitCostOfSalesOfProduct
PerUnitMarginAsPerCostAccountsOfProduct
PerUnitNetSalesRealizationOfProduct
PermanentAccountNumberOfCostAuditorOrCostAuditorsFirm
PermanentAccountNumberOfRelatedParty
PlaceOfSigningCostAuditReportAndAnnexureByCostAuditor
CETACodeOfManufacturedProduct
QuantitativeInformationOfManufacturedProductAbstract
AddressOfCostAuditorOrCostAuditorsFirm
QuantitativeInformationOfServiceAbstract
ManufacturedProductOrServiceAbstract
ProductOrServiceCode
ProductionAsPerExciseRecords
ProfitBeforeTax
ProfitBeforeTaxToCapitalEmployed
ProfitBeforeTaxToNetRevenueFromOperationsOfCompany
ProfitBeforeTaxToNetWorth
ProfitBeforeTaxToValueAddedOfCompany
ProfitLossAsPerCostAccountsAbstract
ProfitLossAsPerFinancialAccounts
ProfitReconciliationOfCompanyAsWholeAbstract
ProfitabilityRatiosOfCompanyAbstract
PurchaseOfProductMember
QuantitativeDetailsOfManufacturedProductAbstract
QuantityOfMaterialConsumed
QuantityOfUtilitiesConsumed
UnitOfMeasurementForManufacturedProduct
QuantityProducedOnLoanLicenseOrByThirdPartiesOnJobWork
QuantityProducedUnderLeasingArrangements
RateOfMaterialConsumed
RateOfUtilitiesConsumed
RawMaterialsStockToConsumptionOfCompanyInMonths
ReconciliationOfIndirectTaxesAbstract
DisclosureRegardingAuditOfCostRecordsInConformityWithCostAuditingStanda
RelatedPartyTransactionsAbstract
ReportingCurrencyOfEntity
ReservesAndSurplus
SaleOfProductMember
QuantitySoldOfManufacturedAndTradedProduct
SelfManufacturedQuantity
SelfOrCaptiveConsumptionIncludingSamples
ServiceTaxMember
ServiceTaxPayableByCompany
ServicesReceivedMember
ServicesRenderedMember
ShareCapital
StockAndOtherAdjustments
StockAndOtherAdjustmentsOfManufacturedProductAbstract
StoresAndSparesStockToConsumptionOfCompanyInMonths
ToEmployeesAsSalariesWagesRetirementBenefitsAndOthers
ToGovernmentAsTaxes
ToShareholdersAsDividend
TotalRevenueAsPerFinancialAccounts
TotalRevenueIncludingExtraordinaryIncome
ExtraordinaryExpenses
TurnoverAsPerExciseOrServiceTaxRecords
TypedDefaultAbstract
TypedDefaultAxis
TypedDefaultDomain
TypedDefaultTable
TypesOfIndirectTaxesOfCompanyAxis
TypesOfIndirectTaxesOfCompanyDomain
TypesOfIndirectTaxesOfCompanyTable
TypesOfIndirectTaxesOfCompanyTable1NotAll
TypesOfIndirectTaxesOfCompanyTableNotAll
UnitOfMaterialConsumed
UnitOfUtilitiesConsumed
Utility10Member
Utility1Member
Utility2Member
Utility3Member
Utility4Member
Utility5Member
Utility6Member
Utility7Member
Utility8Member
Utility9Member
ValueAddedOfCompany
ValueAddedTaxAndCentralSalesTaxPayableByCompany
ValueAddedTaxMember
ValueAddedToNetRevenueFromOperationsOfCompany
ValueAdditionAndDistributionOfEarningsCompanyAsWholeAbstract
WhetherCompanyHasRelatedPartyTransactionsForSaleOrPurchaseOfGoodsOrS
WhetherCostAuditorIsLeadAuditor
WhetherCostAuditorsReportHasBeenQualifiedOrHasAnyReservationsOrConta
WhetherPreviousYearFiguresAreReported
ExtraordinaryIncome
WorkingCapitalRatiosOfCompanyAbstract
NameOfService
ServiceCode
ActualServiceProvidedAbstract
OwnServices
ServicesUnderContractualArrangement
OutsourcedServices
ActualServiceProvided
NotesToManufacturedProductAndServiceProfitabilityStatementExplanatory
ServicesProvidedAsPerServiceTaxRecords
ActualServiceRenderedAbstract
DomesticServiceRendered
ExportServiceRendered
ActualServiceRendered
NameOfManufacturedProduct
ProductAndServiceProfitabilityStatementOfManufacturedProductOrServiceAbs
DetailsOfManufacturedProductAndServiceProfitabilityStatementAbstract
CostPerUnitOfServiceAvailable
CostPerUnitOfSalesBeforeInterest
DisclosureRegardingConformityOfBooksAndRecordsWithCostAccountingStan
SRNNumberOfForm23CFormCRA2
SRNNumberOfForm23CFormCRA2Additional1
DisclosureRelatingToMaintenanceOfCostRecordsAsPerRule5OfTheCompaniesC
DisclosureRegardingAvailabilityOfInformationAsPerCompaniesAct2013Explana
DetailsOfManufacturedProductOrServiceAbstract
ManufacturedProductOrServiceTable
IdentificationOfManufacturedProductOrServiceAxis
GeneralInformationOfManufacturedProductOrServiceAbstract
NameOfManufacturedProductOrService
UnitOfMeasurementForManufacturedProductOrService
WhetherManufacturedProductOrServiceCoveredUnderCostAudit
NetOperationalRevenueOfManufacturedProductOrService
NotesToManufacturedProductOrServiceExplanatory
UnitOfMeasurementForService
AvailableCapacityOfServiceAbstract
AvailableCapacityOfService
NotesToQuantitativeInformationForServiceExplanatory
QuantitativeDetailsOfServiceAbstract
CaptiveConsumption
OtherAdjustments
CostDetailsOfServiceAbstract
CostOfOtherOverheads
CostOfServiceProvided
CostOfServicesSold
CostOfServiceAvailable
CostOfServiceBeforeInterest
CostOfSalesOfService
CostPerUnitDetailsOfServiceAbstract
CostPerUnitOfOtherOverheads
CostPerUnitOfServiceProvided
CostPerUnitOfOtherAdjustments
PerUnitCostOfServicesSold
PerUnitCostOfServicesSoldBeforeInterest
PerUnitCostOfServicesSoldOfService
PerUnitNetSalesRealizationOfService
PerUnitMarginAsPerCostAccountsOfService
NotesToAbridgedCostStatementOfServiceExplanatory
DetailsOfUtilitiesForServiceTable
DetailsOfUtilitiesForServiceAxis
DetailsOfUtilitiesForServiceDomain
DetailsOfUtilitiesForServiceAbstract
NetSalesRealizationOfService
ProfitLossForAuditedProductOrServices
ProfitLossForUnauditedProductOrServices
GrossFixedAssets
NetFixedAssets
CostPerUnitOfTotalInputsAndConversionCostForService
InputsAndConversionCostForService
AmountOfMarginOfServiceAsPerCostAccounts
DetailsOfProductOrActivityGroupAbstract
ProductOrActivityGroupTable
IdentificationOfProductOrActivityGroupAxis
NameOfProductOrActivityGroup
ProductOrActivityGroupCode
NetOperationalRevenueOfProductOrActivityGroup
WhetherProductOrActivityGroupCoveredUnderCostAudit
UnitOfMeasurementForProductOrActivityGroup
GeneralInformationComplianceAbstract
DateOfBoardOfDirectorsMeetingInwhichAnnexureToComplianceReportWasApp
DetailsOfCostAccountantAbstract
NatureOfEmploymentOfCostAccountant
CategoryOfCostAccountant
NameOfCostAccountantOrCostAccountantsFirmWhoHasCertifiedCompliance
PermanentAccountNumberOfCostAccountantOrCostAccountantsFirm
AddressOfCostAccountantOrCostAccountantsFirm
EmailIDOfCostAccountantOrCostAccountantsFirm
DateOfSigningComplianceReportbyCostAccountant
PlaceOfSigningComplianceReportByCostAccountant
WhetherComplianceReportHasBeenQualifiedOrHasAnyReservationsOrContai
QuantitativeInformationAbstract
GeneralInformationOfProductOrActivityAbstract
QuantityProducedOfProductOrActivityGroup
NetOperationalRevenueOfProductOrActivityGroupAbstract
QuantitySoldOfProductOrActivityGroup
ReconciliationStatementAbstract
ProfitLossFromProductOrActivityGroupsUnderCostAudit
ProfitLossFromProductOrActivityGroupsCoveredUnderCostAccountingRecords
ProfitLossFromActivitiesNotCoveredUnderCostAccountingRecordsRules
ProfitLossAsPerCostAccounts
ComplianceReportAbstract
DisclosureRelatingToAvailabilityOfInformationAndExplanationForPurposeOfC
DisclosureRelatingToAvailabilityOfCostStatementsAndSchedulesForEachUnitA
DisclosureRegardingConformityOfBooksAndRecordsWithGenerallyAcceptedCos
DisclosureRelatingToMaintenanceOfCostRecordsAsPerApplicableCostAccount
DisclosureRegardingAvailabilityOfInformationAsPerCompaniesAct1956ForCom
OtherOperatingIncomesOfCompany
Element Id
in-cost_AbridgedCostStatementOfManufacturedProductAbstract
in-cost_ExplanationOfCompanyToEveryReservationOrQualificationOfCostAudit
in-cost_AbridgedCostStatementOfServiceAbstract
in-cost_SubheadingOfCETACode
in-cost_SubheadingOfServiceCode
in-cost_ActualProductionOfManufacturedProductAbstract
in-cost_ActualProductionQuantity
in-cost_ActualSalesOfManufacturedProductAbstract
in-cost_AddressOfCorporateOfficeOfCompany
in-cost_AddressOfRegisteredOfficeOrOfPrincipalPlaceOfBusinessInIndiaOfCo
in-cost_AdjustmentsInWorkInProgressAndFinishedStocksOfCompany
in-cost_AggregateAmountOfTransaction
in-cost_DurationInMonthsOfPreviousFinancialYear
in-cost_DurationInMonthsOfReportingPeriod
in-cost_AggregateQuantityOfRelatedPartyTransaction
in-cost_AmountOfExpensesnotConsideredInCostAccounts
in-cost_AmountOfIncomesNotConsideredInCostAccounts
in-cost_AmountOfMarginOfProductAsPerCostAccounts
in-cost_Margin
in-cost_AssessableValueMember
in-cost_AvailableCapacityOfManufacturedProduct
in-cost_AvailableCapacityOfManufacturedProductAbstract
in-cost_AvailableQuantityForSaleOfProduct
in-cost_AverageNormalPriceOfRelatedPartyTransaction
in-cost_AverageTransferPriceOfRelatedPartyTransaction
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Manufactured product , Service
Actual , Thousands , Lakhs , Millions , C
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Indigenous purchased , Imported , Self-
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In Employment , In Practice
Firm , Sole Proprietor
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le uncontrolled price method , Resale price method , Cost plus method , Profit split method , Transactional ne
Sole Proprietor
red product , Service
ousands , Lakhs , Millions , Crores , Billions
s purchased , Imported , Self-manufactured or produced
ment , In Practice
Proprietor
hod , Transactional net margin method , Any other method
Element Name
AbridgedCostStatementOfManufacturedProduct
ExplanationOfCompanyToEveryReservationOrQual
ActualProductionOfManufacturedProductAbstrac
AddressOfRegisteredOfficeOrOfPrincipalPlaceO
AdjustmentsInWorkInProgressAndFinishedStoc
AmountOfExpensesnotConsideredInCostAccoun
AmountOfIncomesNotConsideredInCostAccount
Margin
AvailableCapacityOfManufacturedProductAbstra
BasisAdoptedToDetermineNormalPriceOfRelated
CINOfRelatedParty
CapacityAvailableThroughLoanLicenseOrThirdPa
CapitalEmployed
CessAndOthersMember
ConsolidatedObservationsOrSuggestionsOfAllCo
ConsolidatedQualificationsReservationsOrAdve
CorporateIdentityNumberOrForeignCompanyReg
CostAuditorsObservationsOrSuggestionsExplan
CostAuditOrderDate
CostAuditNumber
CostOfSales
CostPerUnitDetailsOfManufacturedProductAbstr
CostPerUnitOfIncreaseDecreaseInWorkInProgres
CostPerUnitOfIndustrySpecificOperatingExpens
CostPerUnitOfProcessMaterialsOrChemicalsCo
CostPerUnitOfTotalInputsAndConversionCostFor
CurrentAssets
CurrentLiabilities
DateOfBoardOfDirectorsMeetingInWhichAnnexu
DateOfSigningCostAuditReportAndAnnexureByC
DebtEquityRatio
DescriptionOfIndustrySpecificElementsOfOpera
DescriptionOfOtherBasisAdoptedToDetermineNo
DetailsForNotReportingPreviousYearFiguresExpl
DetailsOfExpensesNotConsideredInCostAccount
DetailsOfExpensesNotConsideredInCostAccount
DetailsOfIncomesNotConsideredInCostAccounts
DetailsOfIncomesNotConsideredInCostAccounts
DetailsOfIndustrySpecificElementsOfOperating
DetailsOfIndustrySpecificElementsOfOperatin
DetailsOfMaterialConsumedOfManufacturedProd
DetailsOfMaterialConsumedOfManufacturedPro
DetailsOfMaterialConsumedOfManufacturedProd
DetailsOfMaterialsConsumedOfProductGroupAbs
DetailsOfUtilitiesForManufacturedProductAbstra
DetailsOfUtilitiesOfManufacturedProductDomai
DifferenceBetweenDutiesTaxesPaidAndRecover
DifferenceInStockValuationAsPerCostAndFinanci
DisclosureOfCostAuditorsQualificationsOrAdve
DisclosureRegardingAccountingAllocationAndA
DisclosureRegardingAccountingForByProductsJ
DisclosureRegardingAccountingForMaterialCost
DisclosureRegardingAdequacyOfBudgetaryCont
DisclosureRegardingAvailabilityOfInformation
DisclosureRegardingBasisOfInventoryValuation
DisclosureRegardingChangesInCostAccountingPo
DisclosureRegardingIdentificationOfCostCentre
DisclosureRegardingOtherRelevantCostAccounti
DisclosureRegardingTreatmentOfAbnormalAndNo
DisclosureRegardingValuationOfInterUnitOrInt
DisclosureRelatingToAdequacyOfInternalAuditO
DisclosureRelatingToAvailabilityOfAuditedAnd
DisclosureRelatingToAvailabilityOfCostRecords
DisclosureRelatingToTrueAndFairViewOfCostOfP
DisclosureRelatingToAvailabilityOfInformation
DisclosureRelatingToMaintenanceOfCostRecords
DisclosureRelatingToSubmissionOfPerformanceA
DisclosuresRegardingAccountingForDepreciatio
ExciseDutyMember
FinancialPositionAndRatioAnalysisCompanyAsW
FinishedGoodsPurchasedOfManufacturedProduct
FinishedGoodsStockToSalesOfCompanyInMonth
FixedAssetsAbstract
IdentificationNumberOfForeignRelatedPartyInC
SelectSectorForClassifyingManufacturedProduct
LongTermBorrowings
NameOfCompany
NameOfRelatedParty
NatureOfIssuingAuthorityInCountryOfIncorpora
NetCurrentAssets
NetRevenueFromOperationsOfCompanyForValue
Sales
NetWorth
NotesToAbridgedCostStatementOfManufactured
NotesToDetailsOfIndustrySpecificOperatingExp
NotesToDetailsOfMaterialsConsumedExplanator
NotesToFinancialPositionAndRatioAnalysisExpla
NotesToQuantitativeInformationForManufacture
NotesToReconciliationOfIndirectTaxesExplanator
NotesToValueAdditionAndDistributionOfEarning
NumberOfAuditCommitteeMeetingAttendedByCo
PerUnitCostOfProductionOrOperationsOfGoodsS
PermanentAccountNumberOfCostAuditorOrCostA
PlaceOfSigningCostAuditReportAndAnnexureByC
QuantitativeInformationOfManufacturedProduct
ProfitBeforeTax
ProfitBeforeTaxToNetRevenueFromOperationsO
QuantitativeDetailsOfManufacturedProductAbst
QuantityProducedOnLoanLicenseOrByThirdPart
RawMaterialsStockToConsumptionOfCompanyIn
DisclosureRegardingAuditOfCostRecordsInConfo
ReservesAndSurplus
SaleOfProductMember
ServiceTaxMember
ShareCapital
StockAndOtherAdjustmentsOfManufacturedProd
StoresAndSparesStockToConsumptionOfCompan
ToEmployeesAsSalariesWagesRetirementBenefi
ToGovernmentAsTaxes
TypedDefaultAxis
TypedDefaultDomain
TypedDefaultTable
Utility10Member
Utility1Member
Utility2Member
Utility3Member
Utility4Member
Utility5Member
Utility6Member
Utility7Member
Utility8Member
Utility9Member
ValueAddedOfCompany
ValueAddedTaxAndCentralSalesTaxPayableByC
ValueAddedTaxMember
ValueAddedToNetRevenueFromOperationsOfCo
ValueAdditionAndDistributionOfEarningsCompa
WhetherCompanyHasRelatedPartyTransactionsF
WhetherCostAuditorsReportHasBeenQualifiedO
ExtraordinaryIncome
NameOfService
ServiceCode
OwnServices
OutsourcedServices
NotesToManufacturedProductAndServiceProfitab
ProductAndServiceProfitabilityStatementOfMan
DetailsOfManufacturedProductAndServiceProfita
DisclosureRegardingConformityOfBooksAndRec
DisclosureRelatingToMaintenanceOfCostRecor
DetailsOfManufacturedProductOrServiceAbstrac
IdentificationOfManufacturedProductOrServiceA
GeneralInformationOfManufacturedProductOrSer
UnitOfMeasurementForManufacturedProductOrS
WhetherManufacturedProductOrServiceCovered
NetOperationalRevenueOfManufacturedProduct
NotesToManufacturedProductOrServiceExplanat
NotesToQuantitativeInformationForServiceExpla
CaptiveConsumption
OtherAdjustments
CostOfServicesSold
NotesToAbridgedCostStatementOfServiceExplan
GrossFixedAssets
NetFixedAssets
CostPerUnitOfTotalInputsAndConversionCostFor
NetOperationalRevenueOfProductOrActivityGro
WhetherProductOrActivityGroupCoveredUnderC
DateOfBoardOfDirectorsMeetingInwhichAnnexu
NameOfCostAccountantOrCostAccountantsFirm
PermanentAccountNumberOfCostAccountantOrC
AddressOfCostAccountantOrCostAccountantsFi
EmailIDOfCostAccountantOrCostAccountantsFir
DateOfSigningComplianceReportbyCostAccount
PlaceOfSigningComplianceReportByCostAccoun
WhetherComplianceReportHasBeenQualifiedOr
NetOperationalRevenueOfProductOrActivityGro
ProfitLossFromProductOrActivityGroupsUnderCo
ProfitLossFromProductOrActivityGroupsCovere
ProfitLossFromActivitiesNotCoveredUnderCostA
DisclosureRelatingToAvailabilityOfInformatio
DisclosureRelatingToAvailabilityOfCostStatem
DisclosureRegardingConformityOfBooksAndReco
DisclosureRelatingToMaintenanceOfCostRecord
Standard Label(en)
Abridged cost statement of manufactured product [abstract]
Explanation of company to every reservation or qualification of cost auditors [text block]
Abridged cost statement of service [abstract]
Subheading of CETA code
Subheading of service code
Actual production of manufactured product [abstract]
Actual production quantity
Actual sales of manufactured product [abstract]
Address of corporate office of company
Address of registered office or of principal place of business in India of company
Adjustments in work-in-progress and finished stocks of company
Aggregate amount of transaction
Duration in months of previous financial year
Duration in months of reporting period
Aggregate quantity of related party transaction
Amount of expenses not considered in cost accounts
Amount of incomes not considered in cost accounts
Amount of margin of product as per cost accounts
Margin
Assessable value [member]
Available capacity of manufactured product
Available capacity of manufactured product [abstract]
Available quantity for sale of product
Average normal price of related party transaction
Average transfer price of related party transaction
Basis adopted to determine normal price of related party transaction
CIN of related party
Capacity available through leasing arrangements
Capacity available through loan license or third parties
Capacity enhanced during reporting period
Capital employed
Capital goods credits utilised
Category of cost auditor
Cenvat utilised [abstract]
Cess and others [member]
Change in stock of finished goods
Consolidated observations or suggestions of all cost auditors [text block]
Consolidated qualifications, reservations or adverse remarks of all cost auditors [text block]
Corporate identity number or foreign company registration number
Cost accounting policy [abstract]
Cost accounting policy [text block]
Cost auditors observations or suggestions [text block]
Cost details of manufactured product [abstract]
Cost of administrative overheads
Cost of bought out inputs of company
Cost of bought out inputs of company [abstract]
Cost of depreciation or amortization
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
of direct employees
of direct expenses
of sales before interest
of finished goods purchased
of increase/decrease in finished goods
of increase/decrease in work-in-progress
of interest and financing charges
of industry specific operating expenses
of materials consumed
of materials consumed of company
of other adjustments
of other bought out inputs of company
of other production overheads
of primary packing
of process materials or chemicals consumed
of process materials or chemicals of company
of production and purchases
of production or operations
audit order date
audit order number
of production or operations of goods sold
of quality control
of repairs and maintenance
of research and development
of sales of product
of sales
of outsourced or contractual services
of secondary packing
of self or captive consumption
of selling and distribution overheads
of stores and spares consumed
of stores and spares consumed of company
of technical knowhow fee or royalty
of utilities consumed
of utilities of company
per unit details of manufactured product [abstract]
per unit of administrative overheads
per unit of outsourced or contractual services
per unit of credits for recoveries
per unit of depreciation or amortization
per unit of direct employees
per unit of direct expenses
per unit of finished goods purchased
per unit of increase/decrease in work-in-progress
per unit of industry specific operating expenses
per unit of interest and financing charges
per unit of materials consumed
per unit of other production overheads
Cost per unit of primary packing

Cost per unit of process materials or chemicals consumed
Cost per unit of production and purchases
Cost per unit of production or operations
Cost per unit of quality control
Cost per unit of repairs and maintenance
Cost per unit of research and development
Cost per unit of secondary packing
Cost per unit of selling and distribution overheads
Cost per unit of stock and other adjustments
Cost per unit of stores and spares consumed
Cost per unit of technical knowhow fee or royalty
Cost per unit of total inputs and conversion cost for product
Cost per unit of utilities consumed
Country of related party
Credits for recoveries
Credits utilised by company
Current assets [abstract]
Current assets
Current assets to current liabilities
Current financial year [abstract]
Current liabilities
Date of board of directors' meeting in which annexure to cost audit report was approved
Date of end of first previous financial year
Date of end of reporting period
Date of signing cost audit report and annexure by cost auditor
Date of start of first previous financial year
Date of start of reporting period
Debt equity ratio
Description of industry specific elements of operating expenses
Description of material
Description of other basis adopted to determine normal price
Description of related party transactions [table]
Description of utilities consumed
Details for not reporting previous year figures [text block]
Details of cost auditor [table]
Details of cost auditors [abstract]
Details of expenses not considered in cost accounts [axis]
Details of expenses not considered in cost accounts [table]
Details of incomes not considered in cost accounts [axis]
Details of incomes not considered in cost accounts [table]
Details of industry specific elements of operating expenses [abstract]
Details of industry specific elements of operating expenses [axis]
Details of industry specific elements of operating expenses domain
Details of industry specific elements of operating expenses [table]
Details of material consumed of manufactured product [axis]
Details of material consumed of service [axis]
Details of material consumed of service domain
Details of material consumed of service [table]

Details of materials consumed of service [abstract]
Details of material consumed of manufactured product domain
Details of material consumed of manufactured product [table]
Details of materials consumed of manufactured product [abstract]
Details of related party [abstract]
Details of related party transactions [abstract]
Details of utilities for manufactured product [abstract]
Details of utilities of manufactured product [axis]
Details of utilities of manufactured product domain
Details of utilities of manufactured product [table]
Difference between duties taxes paid and recovered
Difference in stock valuation as per cost and financial records
Disclosure of cost auditors qualifications or adverse remarks in cost auditors report [abstract]
Disclosure regarding accounting, allocation and absorption of
Disclosure regarding accounting for by products, joint produc
Disclosure regarding accounting for material cost including p
Disclosure regarding adequacy of budgetary control system [text block]
Disclosure regarding availability of information as per companies act 1956 [text block]
Disclosure regarding basis of inventory valuation [text block]
Disclosure regarding changes in cost accounting policy during reporting period [text block]
Disclosure regarding identification of cost centres, cost object
Disclosure regarding other relevant cost accounting policy [text block]
Disclosure regarding treatment of abnormal and non-recurring costs including classification of nonDisclosure regarding valuation of inter unit or inter company and related party transaction [text blo
Disclosure relating to adequacy of internal audit of cost records [text block]
Disclosure relating to availability of audited and certified cost statements and schedules for each u
Disclosure relating to availability of cost records of branches not visited [text block]
Disclosure relating to true and fair view of cost of production or service cost of sales margin and ot
Disclosure relating to availability of information and explanation for purpose of cost audit [text bloc
Disclosure relating to maintenance of cost records as per applicable cost accounting records rules [
Disclosure relating to submission of performance appraisal report [text block]
Disclosure regarding accounting for depreciation or amortization [text block]
Distribution of earnings
Distribution of earnings [abstract]
Domestic purchase of finished goods
Domestic sales of manufactured products
Domestic sales of traded products
Duties taxes paid by company
Duties taxes paid by company [abstract]
Duties taxes payable by company
Duties taxes payable of company [abstract]
Duties taxes recovered by company
Earnings available for distribution
Earnings available for distribution [abstract]
Email address of company
Email id of cost auditor or cost auditors firm
Excise and other duties of company
Excise duty [member]

Excise duty payable of company
Excise duty payable for domestic clearances
Excise duty payable for export clearances
Excise duty payable of company [abstract]
Excise duty payable on other clearances
Excise duty payable on stock transfers
Export incentives of company
Export sale of manufactured products
Export sale of traded products
Financial performance of company [abstract]
Financial position and ratio analysis (company as whole) [abstract]
Financial position of company [abstract]
Finished goods purchased
Finished goods purchased of manufactured product [abstract]
Finished goods stock to sales of company (in months)
Firm's registration number
First previous financial year [abstract]
Fixed assets [abstract]
Funds retained by company
General details of cost auditor [axis]
General information [abstract]
Gross revenue from operations of company
Identification details for product or service [axis]
Identification number of foreign related party in country of incorporation or residence
Imports of finished goods
In house capacity utilization (%)
Indirect taxes paid through PLA or cash
Select sector for classifying manufactured product or service
Industry specific expenses 10 [member]
Input credits utilised
Input services credits utilised
Inputs and conversion cost of product
Installed capacity on start of reporting period
Interest penalty fines paid by company
Level of rounding used in cost statements
Long-term borrowings
Material consumed 10 [member]

Membership number of member signing report
Name of company
Name of cost auditor or cost auditors firm
Name of expenses not considered in cost accounts
Name of incomes not considered in cost accounts
Name of member signing report
Name of product or service
Name of product or industry
Name of related party
Name of related party [axis]
Net sales realization of product
Nature of issuing authority in country of incorporation or residence
Nature of material consumed
Nature of related party transactions [axis]
Nature of related party transactions domain
Net current assets
Net revenue from operations of company
Net revenue from operations of company for value addition
Sales
Net worth
Notes to abridged cost statement of manufactured product [text block]
Notes to details of industry specific operating expenses [text block]
Notes to details of materials consumed [text block]
Notes to financial position and ratio analysis [text block]
Notes to profit reconciliation [text block]
Notes to quantitative information for manufactured product [text block]
Notes to reconciliation of indirect taxes [text block]
Notes to related party transaction [text block]
Notes to utilities [text block]
Notes to value addition and distribution of earnings [text block]
Number of audit committee meeting attended by cost auditor during year
Number of cost auditor(s) for reporting period
Other credits utilised
Other distribution of earnings
Other financial ratios of company [abstract]
Other incomes of company
Other quantitative adjustments
Other state taxes payable by company
Per unit cost of production or operations of goods sold
Per unit cost of sales of product
Per unit margin as per cost accounts of product

Per unit net sales realization of product
Permanent account number of cost auditor or cost auditors firm
Permanent account number of related party
Place of signing cost audit report and annexure by cost auditor
CETA code of manufactured product
Quantitative information of manufactured product [abstract]
Address of cost auditor or cost auditors firm
Quantitative information of service [abstract]
Manufactured product or service [abstract]
Product or service code
Production as per excise records
Profit before tax
Profit before tax to capital employed (%)
Profit before tax to net revenue from operations of company
Profit before tax to net worth (%)
Profit before tax to value added of company (%)
Profit (loss) as per cost accounts [abstract]
Profit (loss) as per financial accounts
Profit reconciliation of company as whole [abstract]
Profitability ratios of company [abstract]
Purchase of product [member]
Quantitative details of manufactured product [abstract]
Quantity of material consumed
Quantity of utilities consumed
Unit of measurement for manufactured product
Quantity produced on loan license or by third parties on job work
Quantity produced under leasing arrangements
Rate of material consumed
Rate of utilities consumed
Raw materials stock to consumption of company (in months)
Reconciliation of indirect taxes [abstract]
Disclosure regarding audit of cost records in conformity with Cost Auditing Standards [text block]
Related party transactions [abstract]
Reporting currency of entity
Reserves and surplus
Sale of product [member]
Quantity sold of manufactured and traded product
Self manufactured quantity
Self or captive consumption including samples
Service tax [member]
Service tax payable by company
Services received [member]
Services rendered [member]
Share capital
Stock and other adjustments
Stock and other adjustments of manufactured product [abstract]
Stores and spares stock to consumption of company (in months)
To employees as salaries, wages, retirement benefits and others

To government as taxes
To shareholders as dividend
Total revenue as per financial accounts
Total revenue including extraordinary income
Extraordinary expenses
Turnover as per excise or service tax records
Typed default [abstract]
Typed default [axis]
Typed default domain
Typed default [table]
Types of indirect taxes of company [axis]
Types of indirect taxes of company domain
Types of indirect taxes of company [table]
Types of indirect taxes of company [table 1 NotAll]
Types of indirect taxes of company [table NotAll]
Unit of material consumed
Unit of utilities consumed
Utility 10 [member]
Utility 1 [member]
Utility 2 [member]
Utility 3 [member]
Utility 4 [member]
Utility 5 [member]
Utility 6 [member]
Utility 7 [member]
Utility 8 [member]
Utility 9 [member]
Value added of company
Value added tax and central sales tax payable by company
Value added tax [member]
Value added to net revenue from operations of company (%)
Value addition and distribution of earnings (company as whole
Whether company has related party transactions for sale or purchase of goods or services
Whether cost auditor is lead auditor
Whether cost auditors report has been qualified or has any reservations or contains adverse remar
Whether previous year figures are reported
Extraordinary income
Working capital ratios of company [abstract]
Name of service
Service code
Actual service provided [abstract]
Own services
Services under contractual arrangement
Outsourced services
Actual service provided

Notes to manufactured product and service profitability statement [text block]
Services provided as per service tax records
Actual service rendered [abstract]
Domestic service rendered
Export service rendered
Actual service rendered
Name of manufactured product
Product and service profitability statement of manufactured product or service [abstract]
Details of manufactured product and service profitability statement [abstract]
Cost per unit of service available
Cost per unit of sales before interest
Disclosure regarding conformity of books and records with C
SRN number of form 23C/form CRA-2
SRN number of form 23C/form CRA-2-Additional 1
Disclosure relating to maintenance of cost records as per rule 5 of the companies cost records and
Disclosure regarding availability of information as per companies act 2013 [text block]
Details of manufactured product or service [abstract]
Manufactured product or service [table]
Identification of manufactured product or service [axis]
General information of manufactured product or service [abstract]
Name of manufactured product or service
Unit of measurement for manufactured product or service
Whether manufactured product or service covered under cost audit
Net operational revenue of manufactured product or service
Notes to manufactured product or service [text block]
Unit of measurement for service
Available capacity of service [abstract]
Available capacity of service
Notes to quantitative information for service [text block]
Quantitative details of service [abstract]
Captive consumption
Other adjustments
Cost details of service [abstract]
Cost of other overheads
Cost of service provided
Cost of services sold
Cost of service available
Cost of service before interest
Cost of sales of service
Cost per unit details of service [abstract]
Cost per unit of other overheads
Cost per unit of service provided
Cost per unit of other adjustments
Per unit cost of services sold of service
Per unit cost of services sold before interest

Per unit cost of services sold
Per unit net sales realization of service
Per unit margin as per cost accounts of service
Notes to abridged cost statement of service [text block]
Details of utilities of service [table]
Details of utilities of service [axis]
Details of utilities of service domain
Details of utilities for service [abstract]
Net sales realization of service
Profit (loss) for audited product or services
Profit (loss) for unaudited product or services
Gross fixed assets
Net fixed assets
Cost per unit of total inputs and conversion cost for service
Inputs and conversion cost for service
Amount of margin of service as per cost accounts
Details of product or activity group [abstract]
Product or activity group [table]
Identification of product or activity group [axis]
Name of product or activity group
Product or activity group code
Net operational revenue of product or activity group
Whether product or activity group covered under cost audit
Unit of measurement for product or activity group
General information compliance [abstract]
Date of board of directors' meeting in which annexure to compliance report was approved
Details of cost accountant [abstract]
Nature of employment of cost accountant
Category of cost accountant
Name of cost accountant or cost accountant's firm who has certified compliance report of company
Permanent account number of cost accountant or cost accountant's firm
Address of cost accountant or cost accountant's firm
Email id of cost accountant or cost accountant's firm
Date of signing compliance report by cost accountant
Place of signing compliance report by cost accountant
Whether compliance report has been qualified or has any reservations or contains adverse remarks
Quantitative information [abstract]
General information of product or activity [abstract]
Quantity produced of product or activity group
Net operational revenue of product or activity group [abstract]
Quantity sold of product or activity group
Reconciliation statement [abstract]
Profit (loss) from product or activity groups covered under cost audit
Profit (loss) from product or activity groups covered under cost accounting records rules but not co
Profit (loss) from activities not covered under cost accounting records rules
Profit (loss) as per cost accounts
Compliance report [abstract]
Disclosure relating to availability of information and explanation for purpose of compliance report [
Disclosure relating to availability of cost statements and schedules for each unit and each product
Disclosure regarding conformity of books and records with generally accepted cost accounting prin
Disclosure relating to maintenance of cost records as per applicable cost accounting records rules f
Disclosure regarding availability of information as per Companies Act 1956 for compliance report [t
Other operating incomes of company
Documentation(en)
alification of cost auditors [text block]
business in India of company

s of company
Assessable value (AV) is the ''value'' on which duty is payable as a percentage
party transaction
Capital Employed means average of net fixed assets (excluding effect of revaluation of fixed assets
This credit can be utilised for payment of excise duty on dutiable final products and service tax on
Cess is used to describe a tax on a tax
t auditors [text block]

remarks of all cost auditors [text block]
stration number
Description of cost accounting policy adopted by the company keeping in view the requirements of
Briefly describe the cost accounting policy adopted by the company keeping in view the requireme
Cost of all activities relating to general management and administration of an organisation
The cost of employees which can be attributed to a cost object in an economically feasible way
Expenses relating to manufacture of a product or rendering a service, which can be identified or lin
Costs incurred by an enterprise in connection with the borrowing of funds.This will include interest
The cost of material used for the purpose of production of a product or rendering a service.
Material consumed=raw materials+process materials+chemicals
Packing material which is essential to hold the product and bring it to a condition in which it can be
Repair and maintenance cost is the cost of all activities which have the objective of maintaining or
Research and development cost is the cost for undertaking research to improve quality of a presen
Packing material that enables to store, transport, inform the customer, promote and otherwise mak
Captive consumption means the consumption of goods manufactured by one division or unit and c
Selling overheads, also known as selling costs, are the expenses related to sale of products and inc
Significant inputs such as power, steam, water, compressed air and the like which are used for man
Interest, including any payment in the nature of interest for use of non equity funds and incidental
Packing material which is essential to hold the product and bring it to a condition in which it can be
Research and development cost is the cost for undertaking research to improve quality of a presen
This ratio is a rough indication of a firm's ability to serve its current obligations
ure to cost audit report was approved
ost auditor
This ratio expresses the relationship between capital contributed by creditors and that contributed
ng expenses
rmal price
Significant inputs such as power, steam, water, compressed air and the like which are used for man
xpenses [abstract]
xpenses [axis]
xpenses domain
xpenses [table]
uct [axis]
uct domain
uct [table]
duct [abstract]
al records
remarks in cost auditors report [abstract]
Assigning of overheads to cost objects by means of appropriate absorption rate.
It is a special case of joint product where one or more of the joint products has minor value compar
Significant inputs such as power, steam, water, compressed air, and the like which are used for ma
l system [text block]
er companies act 1956 [text block]
ext block]
licy during reporting period [text block]
Cost Centre refers to any unit of an entity selected with a view to accumulating all cost under that
policy [text block]
n-recurring costs including classification of non-cost items [text block]
company and related party transaction [text block]
cost records [text block]
tified cost statements and schedules for each unit and each product or service [text block]
branches not visited [text block]
roduction or service cost of sales margin and other information [text block]
explanation for purpose of cost audit [text block]
as per applicable cost accounting records rules [text block]
ppraisal report [text block]
amortization [text block]
Excise duty is commonly referred to as an inland tax on the sale, or production for sale, of specific
hole) [abstract]
[abstract]
The inventory turnover formula or stock turnover ratio is the number of times that inventory is use
untry of incorporation or residence
or service
Installed capacity is the maximum capacity of producing goods or providing services, according to
Membership Number refers to the membership number allotted by The Institute of Cost Accountan
"Cost auditor" means an auditor appointed to conduct an audit of cost records, under sub-section (
Name of the Member Signing Report is the name registered in the membership records of The Insti
on or residence
The amount of sales generated by a company after the deduction of returns, allowances for damag
Net worth means the aggregate value of the paid-up share capital and all reserves created out o
product [text block]
nses [text block]
product [text block]
[text block]
ost auditor during year
auditors firm
cost auditor
A profitability measure that looks at a company's profits before the company has to pay corporate
A profitability measure that looks at a company's profits before the company has to pay corporate
Shows how much profit a company makes for every rupee it generates in revenue or sales (net pro
This ratio measures the rate of return on the owners equity
This ratio expresses the relationship between profit a company makes for every rupee of value add
s on job work
n months)
Reconciliation between direct and indirect taxes paid by the company. Only Indirect Taxes relating t
mity with Cost Auditing Standards [text block]
Related Party means related party as defined under sub-section 76 of section 2 of the Companies A
Service tax is an indirect tax levied under the finance act, 1994, as amended from time to time, on
uct [abstract]
y (in months)
ts and others
Value-added tax (VAT) is a form of consumption tax. From the perspective of the buyer, it is a tax o
This ratio expresses the relationship between "value addition" meaning the difference between the
"Value addition" means the difference between the net output value (net sales adjusted for work-in
r sale or purchase of goods or services
has any reservations or contains adverse remarks
bility statement [text block]
factured product or service [abstract]

bility statement [abstract]
This refers to disclosures as per the Cost Auditing Standards issued by The Institute of Cost Accoun
as per rule 5 of the companies cost records and audit rules 2014 [text block]
er companies act 2013 [text block]
"Product" means any tangible or intangible goods, material, substance, article, idea, know-how, me
rvice [abstract]
under cost audit
The cost of material of any nature used for the purpose of production of a product or a service. Ove
Cost of production shall consist of material consumed, direct wages and salaries, direct expenses, w
"Product group" in relation to tangible products means a group of homogenous and alike products,
"Product" means any tangible or intangible goods, material, substance, article, idea, know-how, me
ure to compliance report was approved
who has certified compliance report of company

ost accountant's firm
as any reservations or contains adverse remarks
p [abstract]
under cost audit

under cost accounting records rules but not covered under cost audit
ccounting records rules
Every company to which these rules apply shall submit a compliance report, in respect of each of i
explanation for purpose of compliance report [text block]

s and schedules for each unit and each product or activity [text block]
ds with generally accepted cost accounting principles and cost accounting standards [text block]
as per applicable cost accounting records rules for compliance report [text block]
er Companies Act 1956 for compliance report [text block]
Terse Label(en)
ty is payable as a percentage
sets (excluding effect of revaluation of fixed assets) plus Non-current investments and net current assets exi
duty on dutiable final products and service tax on taxable output services [rule 3(4) of cenvat credit rules]
the company keeping in view the requirements of the Companies (Cost Records and Audit) Rules 2014 in co
ed by the company keeping in view the requirements of the Companies (Cost Records and Audit) Rules 2014
ent and administration of an organisation
o a cost object in an economically feasible way

rendering a service, which can be identified or linked with the cost object other than direct material cost
h the borrowing of funds.This will include interest and commitment charges on bank borrowings, other shor
uction of a product or rendering a service.

erials+chemicals
oduct and bring it to a condition in which it can be used by or sold to a customer
ivities which have the objective of maintaining or restoring an asset in or to a state in which it can perfor
ndertaking research to improve quality of a present product or improve process of manufacture, develop a
Cost of sales
inform the customer, promote and otherwise make the product marketable
goods manufactured by one division or unit and consumed by another division or unit of the same organizat
e the expenses related to sale of products and include all indirect expenses in sales management for the org
ompressed air and the like which are used for manufacturing process but do not form part of the final prod
nterest for use of non equity funds and incidental cost that an entity incurs in arranging those funds
oduct and bring it to a condition in which it can be used by or sold to a customer
ndertaking research to improve quality of a present product or improve process of manufacture, develop a
o serve its current obligations
pital contributed by creditors and that contributed by owners
ompressed air and the like which are used for manufacturing process but do not form part of the final prod
of appropriate absorption rate.

more of the joint products has minor value compared to others. Discarded material having some value in f
ompressed air, and the like which are used for manufacturing process but do not form a part of the final p
ed with a view to accumulating all cost under that unit. The unit can be division, department, section, gr
[text block]
h product or service [text block]
tion [text block]
tax on the sale, or production for sale, of specific goods; or, more narrowly, as a tax on a good produced for
ratio is the number of times that inventory is used during a measurement period (usually a year)
oducing goods or providing services, according to the manufacturers specifications or determined through
umber allotted by The Institute of Cost Accountants of India valid on the date of signing of the Report
nduct an audit of cost records, under sub-section (2) of section 148 of the Companies Act 2013
registered in the membership records of The Institute of Cost Accountants of India
Sales
er the deduction of returns, allowances for damaged or missing goods and any discounts allowed
aid-up share capital and all reserves created out of the profits and securities premium account, after deduc
profits before the company has to pay corporate income tax. This measure deducts all expenses from rev
profits before the company has to pay corporate income tax. This measure deducts all expenses from rev
ery rupee it generates in revenue or sales (net profit margin)
ers equity
fit a company makes for every rupee of value added (means the difference between the net output value (
paid by the company. Only Indirect Taxes relating to which returns are filed with the State and Central G
der sub-section 76 of section 2 of the Companies Act, 2013
ance act, 1994, as amended from time to time, on specified services. Only Indirect Taxes relating to whic
ax. From the perspective of the buyer, it is a tax on the purchase price. From that of the seller, it is a tax
lue addition" meaning the difference between the net output value (net sales adjusted for work-in-progres
he net output value (net sales adjusted for work-in-progress and finished goods stock) and cost of bought o
g Standards issued by The Institute of Cost Accountants of India
2014 [text block]
s, material, substance, article, idea, know-how, method, information, object, service, etc. that is the result
urpose of production of a product or a service. Overheads comprise of indirect materials, indirect employee c
med, direct wages and salaries, direct expenses, works ove
means a group of homogenous and alike products, produced from same raw materials and by using similar o
s, material, substance, article, idea, know-how, method, information, object, service, etc. that is the result
r cost audit
ubmit a compliance report, in respect of each of its financial year commencing on or after the 1st day of Ap
text block]
cost accounting standards [text block]
nce report [text block]
Total Label(en)
Total actual production quantity
Total margin
Total available capacity of manufactured produ
s) plus Non-current investments and net current assets exi
taxable output services [rule 3(4) of cenvat credit rules]
the Companies (Cost Records and Audit) Rules 2014 in co

nts of the Companies (Cost Records and Audit) Rules 2014 in
Total cost of bought out inputs of company
ked with the cost object other than direct material cost
and commitment charges on bank borrowings, other shor
used by or sold to a customer
Total cost of production and purchases
restoring an asset in or to a state in which it can perfor

t product or improve process of manufacture, develop a
Total cost of sales
ke the product marketable

onsumed by another division or unit of the same organizat
lude all indirect expenses in sales management for the org
nufacturing process but do not form part of the final prod
cost that an entity incurs in arranging those funds
used by or sold to a customer
t product or improve process of manufacture, develop a
Total credits utilised by company
by owners
nufacturing process but do not form part of the final prod
ed to others. Discarded material having some value in f

nufacturing process but do not form a part of the final p
unit. The unit can be division, department, section, gr
Total distribution of earnings
Total duties taxes payable by company
goods; or, more narrowly, as a tax on a good produced for

Total excise duty payable by company
Total finished goods purchased
d during a measurement period (usually a year)
Total of inputs and conversion cost of product

the manufacturers specifications or determined through
ts of India valid on the date of signing of the Report
2) of section 148 of the Companies Act 2013
tute of Cost Accountants of India
ed or missing goods and any discounts allowed
Total sales
f the profits and securities premium account, after deduc
ncome tax. This measure deducts all expenses from rev

ncome tax. This measure deducts all expenses from rev
fit margin)
ed (means the difference between the net output value (
o which returns are filed with the State and Central G
Total quantity sold of manufactured and traded
specified services. Only Indirect Taxes relating to whic
Total stock and other adjustments
n the purchase price. From that of the seller, it is a tax

net output value (net sales adjusted for work-in-progres
n-progress and finished goods stock) and cost of bought o
Total actual service provided

Total services provided as per service tax recor
Total actual service rendered
tants of India
ethod, information, object, service, etc. that is the result
erheads comprise of indirect materials, indirect employee c

Total cost of service provided
Total cost of service available
Total inputs and conversion cost for service
produced from same raw materials and by using similar o

ethod, information, object, service, etc. that is the result
Total profit (loss) as per cost accounts

ts financial year commencing on or after the 1st day of Ap
Standard Label(hi)
Terse Label(hi)
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Extended Link Role Uri

1 http://www.icmai.in/xbrl/2015-04-01/in-cost-aud/role/GeneralInformation
2 http://www.icmai.in/xbrl/2015-04-01/in-cost-aud/role/GeneralDetailsOfCostAud
3 http://www.icmai.in/xbrl/2015-04-01/in-cost-aud/role/GeneralDetailsOfCostAu
4 http://www.icmai.in/xbrl/2015-04-01/in-cost-aud/role/CostAccountingPolicy
5 http://www.icmai.in/xbrl/2015-04-01/in-cost-aud/role/ManufacturedProductOr
6 http://www.icmai.in/xbrl/2015-04-01/in-cost-aud/role/QuantitativeInformati
7 http://www.icmai.in/xbrl/2015-04-01/in-cost-aud/role/AbridgedCostStatemen
9 http://www.icmai.in/xbrl/2015-04-01/in-cost-aud/role/AbridgedCostStatementO
11 http://www.icmai.in/xbrl/2015-04-01/in-cost-aud/role/QuantitativeInformation
12 http://www.icmai.in/xbrl/2015-04-01/in-cost-aud/role/AbridgedCostStatement
14 http://www.icmai.in/xbrl/2015-04-01/in-cost-aud/role/AbridgedCostStatementO
15 http://www.icmai.in/xbrl/2015-04-01/in-cost-aud/role/AbridgedCostStatement
16 http://www.icmai.in/xbrl/2015-04-01/in-cost-aud/role/ProductAndServiceProf
17 http://www.icmai.in/xbrl/2015-04-01/in-cost-aud/role/ProfitReconciliation
18 http://www.icmai.in/xbrl/2015-04-01/in-cost-aud/role/ProfitReconciliationDe
19 http://www.icmai.in/xbrl/2015-04-01/in-cost-aud/role/ProfitReconciliationDe
20 http://www.icmai.in/xbrl/2015-04-01/in-cost-aud/role/ValueAdditionAndDistri
21 http://www.icmai.in/xbrl/2015-04-01/in-cost-aud/role/FinancialPositionAndRati
22 http://www.icmai.in/xbrl/2015-04-01/in-cost-aud/role/RelatedPartyTransaction
23 http://www.icmai.in/xbrl/2015-04-01/in-cost-aud/role/ReconciliationOfIndirect
29 http://www.icmai.in/xbrl/2015-04-01/in-cost-aud/role/TypedDefault
30 http://www.icmai.in/xbrl/2015-04-01/in-cost-aud/role/AxisDefaults
Extended Link Role Id

GeneralInformation
GeneralDetailsOfCostAuditor
GeneralDetailsOfCostAuditorForPeriodPriorTo01April2014
CostAccountingPolicy
ManufacturedProductOrService
QuantitativeInformationOfManufacturedProduct
AbridgedCostStatementOfManufacturedProduct
AbridgedCostStatementDetailsOfMaterialConsumeda
AbridgedCostStatementOfProductGroupDetailsOfUtilitiesb
AbridgedCostStatementOfProductGroupDetailsOfIndustrySpecificOperatingE
QuantitativeInformationOfService
AbridgedCostStatementOfService
AbridgedCostStatementServiceDetailsOfMaterialConsumeda
AbridgedCostStatementOfServiceDetailsOfUtilitiesb
AbridgedCostStatementOfServiceDetailsOfIndustrySpecificOperatingExpense
ProductAndServiceProfitabilityStatementOfManufacturedProductOrService
ProfitReconciliation
ProfitReconciliationDetailsOfIncomesNotConsidereda
ProfitReconciliationDetailsOfExpensesNotConsideredb
ValueAdditionAndDistributionOfEarnings
FinancialPositionAndRatioAnalysis
RelatedPartyTransactions
ReconciliationOfIndirectTaxes
ReconciliationOfIndirectTaxesNotAll
ReconciliationOfIndirectTaxesNotAlla
ReconciliationOfIndirectTaxesNotAllb
ReconciliationOfIndirectTaxesNotAllc
ReconciliationOfIndirectTaxesNotAlld
TypedDefault
AxisDefaults
Extended Link Role definition

[100100] General information
[100300] General details of cost auditor
[100300a]General details of cost auditor for period prior to 01-APR-2014
[100310] Cost accounting policy
[100320] Manufactured product or service
[100330] Quantitative information of manufactured product
[100340] Abridged cost statement of manufactured product
[100340a] Abridged cost statement-Details of material consumed
[100340b] Abridged cost statement-Details of utilities
[100340c] Abridged cost statement-Details of industry specific operating ex
[100341] Quantitative information of service
[100342] Abridged cost statement of service
[100342c] Abridged cost statement-Details of industry specific operating ex
[100350] Product and service profitability statement of manufactured product
[100360] Profit reconciliation
[100360a] Profit reconciliation-Details of incomes not considered
[100360b] Profit reconciliation-Details of expenses not considered
[100370] Value addition and distribution of earnings
[100400] Financial position and ratio analysis
[100410] Related party transactions
[100420] Reconciliation of indirect taxes
[100421] Reconciliation of indirect taxes/not-all
[100421a] Reconciliation of indirect taxes/not-all
[100421b] Reconciliation of indirect taxes/not-all
[100421c] Reconciliation of indirect taxes/not-all
[100421d] Reconciliation of indirect taxes/not-all
[900000] Typed default
[910000] Axis-Defaults
Used On
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Prefix
ELR
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Preferred Label
[100100] General information
General information [abstract]
Name of company
Address of registered office or of principal place of business in India of comp
Duration in months of reporting period
First previous financial year [abstract]
Date of start of first previous financial year
Date of end of first previous financial year
Duration in months of previous financial year
Number of cost auditor(s) for reporting period
Date of board of directors' meeting in which annexure to cost audit report w
Whether cost auditors report has been qualified or has any reservations or c
Consolidated qualifications, reservations or adverse remarks of all cost audito
Consolidated observations or suggestions of all cost auditors [text block]
Explanation of company to every reservation or qualification of cost auditors
Whether company has related party transactions for sale or purchase of good
Disclosure of cost auditors qualifications or adverse remarks in cost auditors
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ELR
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ELR
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Disclosure regarding audit of cost records in conformity with Cost Auditing St

Disclosure relating to availability of information and explanation for purpose o
Disclosure relating to maintenance of cost records as per rule 5 of the compa
Disclosure relating to availability of cost records of branches not visited [text
Disclosure regarding availability of information as per companies act 2013 [te
Disclosure relating to true and fair view of cost of production or service cost
Disclosure relating to availability of audited and certified cost statements an
Cost audit order date
Cost audit order number
Disclosure relating to maintenance of cost records as per applicable cost acco
Disclosure regarding conformity of books and records with Cost Accounting S
[100310] Cost accounting policy
Cost accounting policy [abstract]
Cost accounting policy [text block]
Disclosure regarding identification of cost centres, cost objects and cost drive
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Disclosure regarding accounting for material cost including packing materials

Disclosure regarding accounting, allocation and absorption of overheads [text
Disclosure regarding accounting for depreciation or amortization [text block]
Disclosure regarding accounting for by products, joint products and scraps or
Disclosure regarding basis of inventory valuation [text block]
Disclosure regarding valuation of inter unit or inter company and related part
Disclosure regarding treatment of abnormal and non-recurring costs including c
Disclosure regarding other relevant cost accounting policy [text block]
Disclosure regarding changes in cost accounting policy during reporting perio
Disclosure regarding adequacy of budgetary control system [text block]
Manufactured product or service [abstract]
Service code
Other operating incomes of company
Turnover as per excise or service tax records
Notes to manufactured product or service [text block]
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ELR
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in-cost
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in-cost
in-cost
Total available capacity of manufactured product

Total actual production quantity
Total finished goods purchased
Total quantity sold of manufactured and traded product
Total quantity sold of manufactured and traded product
Cost of materials consumed
Cost of process materials or chemicals consumed
Cost of utilities consumed
Cost of direct employees
Cost of direct expenses
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in-cost
in-cost
in-cost
in-cost
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in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Cost of stores and spares consumed

Cost of repairs and maintenance
Cost of quality control
Cost of research and development
Cost of technical knowhow fee or royalty
Cost of other production overheads
Cost of industry specific operating expenses
Total of inputs and conversion cost of product
Cost of increase/decrease in work-in-progress
Cost of primary packing
Cost of production or operations
Cost of finished goods purchased
Total cost of production and purchases
Cost of increase/decrease in finished goods
Cost of self or captive consumption
Cost of other adjustments
Cost of production or operations of goods sold
Cost of secondary packing
Cost of selling and distribution overheads
Cost of sales before interest
Cost of interest and financing charges
Cost of sales
Cost per unit details of manufactured product [abstract]
Cost per unit of materials consumed
Cost per unit of direct employees
Cost per unit of direct expenses
Cost per unit of depreciation or amortization
Cost per unit of other production overheads
Cost per unit of industry specific operating expenses
Cost per unit of increase/decrease in work-in-progress
Cost per unit of credits for recoveries
Cost per unit of finished goods purchased
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ELR
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ELR
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in-cost

Cost per unit of administrative overheads
Cost per unit of interest and financing charges
Utility 1 [member]
Utility 2 [member]
Utility 3 [member]
Utility 4 [member]
in-cost
in-cost
in-cost
in-cost
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ELR
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ELR
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Utility 5 [member]
Utility 6 [member]
Utility 7 [member]
Utility 8 [member]
Utility 9 [member]
Utility 10 [member]
[100340c] Abridged cost statement-Details of industry specific operating expenses
Name of service
Service code
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in-cost

Own services
Outsourced services
Total services provided as per service tax records
Name of service
Service code
Captive consumption
Total inputs and conversion cost for service
Total cost of service provided
Cost of outsourced or contractual services
Total cost of service available
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in-cost
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ELR
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Cost per unit of outsourced or contractual services
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Name of service
Service code
Utility 1 [member]
Utility 2 [member]
Utility 3 [member]
Utility 4 [member]
Utility 5 [member]
Utility 6 [member]
Utility 7 [member]
Utility 8 [member]
Utility 9 [member]
Utility 10 [member]
Name of service
Service code
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ELR
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ELR

Name of service
Service code
[100350] Product and service profitability statement of manufactured product or servic
Product and service profitability statement of manufactured product or servic
Service code
Details of manufactured product and service profitability statement [abstract
Sales
Cost of sales
Margin
Notes to manufactured product and service profitability statement [text block
Other adjustments
Notes to profit reconciliation [text block]
in-cost
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ELR
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ELR
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in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost

Value addition and distribution of earnings (company as whole) [abstract]
Earnings available for distribution [abstract]
Cost of bought out inputs of company [abstract]
Cost of materials consumed of company
Cost of process materials or chemicals of company
Cost of stores and spares consumed of company
Cost of utilities of company
Cost of other bought out inputs of company
Total cost of bought out inputs of company
Distribution of earnings [abstract]
Extraordinary expenses
Total distribution of earnings
Notes to value addition and distribution of earnings [text block]
Financial position and ratio analysis (company as whole) [abstract]
Financial position of company [abstract]
Share capital
Reserves and surplus
Long-term borrowings
Fixed assets [abstract]
Gross fixed assets
Net fixed assets
Current assets [abstract]
Current assets
Current liabilities
Net current assets
Capital employed
Net worth
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ELR
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ELR
in-cost
Financial performance of company [abstract]

Net revenue from operations of company
Profit before tax
Profitability ratios of company [abstract]
Profit before tax to capital employed (%)
Profit before tax to net worth (%)
Profit before tax to value added of company (%)
Profit before tax to net revenue from operations of company (%)
Other financial ratios of company [abstract]
Debt equity ratio
Current assets to current liabilities
Value added to net revenue from operations of company (%)
Working capital ratios of company [abstract]
Raw materials stock to consumption of company (in months)
Stores and spares stock to consumption of company (in months)
Finished goods stock to sales of company (in months)
Notes to financial position and ratio analysis [text block]
Identification number of foreign related party in country of incorporation or r
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Total excise duty payable by company
Total duties taxes payable by company
Total credits utilised by company
Element Name
NameOfCompany
AddressOfRegisteredOfficeOrOfPrincipalPlaceOfBusinessInIndiaOfCom
DateOfBoardOfDirectorsMeetingInWhichAnnexureToCostAuditReportW
WhetherCostAuditorsReportHasBeenQualifiedOrHasAnyReservationsO
ConsolidatedQualificationsReservationsOrAdverseRemarksOfAllCostAud
ConsolidatedObservationsOrSuggestionsOfAllCostAuditorsExplanatory
ExplanationOfCompanyToEveryReservationOrQualificationOfCostAudito
WhetherCompanyHasRelatedPartyTransactionsForSaleOrPurchaseOfGo
DisclosureOfCostAuditorsQualificationsOrAdverseRemarksInCostAudito
DisclosureRegardingAuditOfCostRecordsInConformityWithCostAu
DisclosureRelatingToAvailabilityOfInformationAndExplanationFo
DisclosureRelatingToMaintenanceOfCostRecordsAsPerRule5OfT
DisclosureRelatingToAvailabilityOfCostRecordsOfBranchesNotVis
DisclosureRegardingAvailabilityOfInformationAsPerCompaniesA
DisclosureRelatingToAdequacyOfInternalAuditOfCostRecordsExp
DisclosureRelatingToTrueAndFairViewOfCostOfProductionOrServ
DisclosureRelatingToAvailabilityOfAuditedAndCertifiedCostSt
DisclosureRelatingToSubmissionOfPerformanceAppraisalReportE
CostAuditOrderDate
CostAuditNumber
DisclosureRelatingToMaintenanceOfCostRecordsAsPerApplicable
DisclosureRegardingConformityOfBooksAndRecordsWithCostAc
DisclosureRegardingIdentificationOfCostCentresCostObjectsAndCostDr
DisclosureRegardingAccountingForMaterialCostIncludingPackingMater
DisclosureRegardingAccountingAllocationAndAbsorptionOfOverheadsE
DisclosuresRegardingAccountingForDepreciationOrAmortizationExplan
DisclosureRegardingAccountingForByProductsJointProductsAndScraps
DisclosureRegardingBasisOfInventoryValuationExplanatory
DisclosureRegardingValuationOfInterUnitOrInterCompanyAndRelatedPa
DisclosureRegardingTreatmentOfAbnormalAndNonRecurringCostsIncludi
DisclosureRegardingOtherRelevantCostAccountingPolicyExplanatory
DisclosureRegardingChangesInCostAccountingPolicyDuringReportingPe
DisclosureRegardingAdequacyOfBudgetaryControlSystemExplanatory
ServiceCode
WhetherManufacturedProductOrServiceCoveredUnderCos
ExtraordinaryIncome
NotesToManufacturedProductOrServiceExplanatory
DetailsOfMaterialConsumedOfManufacturedProductDoma
Utility1Member
Utility2Member
Utility3Member
Utility4Member
Utility5Member
Utility6Member
Utility7Member
Utility8Member
Utility9Member
Utility10Member
rating expenses
DetailsOfIndustrySpecificElementsOfOperatingExpenses
NameOfService
ServiceCode
OwnServices
OutsourcedServices
NameOfService
ServiceCode
CaptiveConsumption
CostOfServicesSold
NameOfService
ServiceCode
Utility1Member
Utility2Member
Utility3Member
Utility4Member
Utility5Member
Utility6Member
Utility7Member
Utility8Member
Utility9Member
Utility10Member
NameOfService
ServiceCode
rating expenses
NameOfService
ServiceCode
ed product or service
ProductAndServiceProfitabilityStatementOfManufacturedProductOrServiceAbs
ServiceCode
DetailsOfManufacturedProductAndServiceProfitabilityStatementAbstrac
Sales
CostOfSales
Margin
NotesToManufacturedProductAndServiceProfitabilityStatementExplanat
OtherAdjustments
ValueAdditionAndDistributionOfEarningsCompanyAsWholeAbstract
ValueAddedOfCompany
ExtraordinaryIncome
ToGovernmentAsTaxes
NotesToValueAdditionAndDistributionOfEarningsExplanatory
FinancialPositionAndRatioAnalysisCompanyAsWholeAbstract
ShareCapital
ReservesAndSurplus
LongTermBorrowings
FixedAssetsAbstract
GrossFixedAssets
NetFixedAssets
CurrentAssets
CurrentLiabilities
NetCurrentAssets
CapitalEmployed
NetWorth
ValueAddedOfCompany
ProfitBeforeTax
ProfitBeforeTaxToNetRevenueFromOperationsOfCompany
DebtEquityRatio
ValueAddedToNetRevenueFromOperationsOfCompany
RawMaterialsStockToConsumptionOfCompanyInMonths
StoresAndSparesStockToConsumptionOfCompanyInMonths
FinishedGoodsStockToSalesOfCompanyInMonths
NotesToFinancialPositionAndRatioAnalysisExplanatory
SaleOfProductMember
NameOfRelatedParty
CINOfRelatedParty
IdentificationNumberOfForeignRelatedPartyInCountryOfIncorpor
BasisAdoptedToDetermineNormalPriceOfRelatedPartyTransactio
ExciseDutyMember
ServiceTaxMember
CessAndOthersMember
ValueAddedTaxMember
Label Role
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Name : The Companies (Cost

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Publisher
Publisher
Publisher
Publisher
Publisher
:
:
:
:
:
:
:
:
:
:
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
:
:
:
:
:
:
:
:
:
:
The
The
The
The
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Companies
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(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
a
a
a
a
a
a
a
a
a
a
1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
1
2
3
4
5
6
7
8
9
[
[
[
[
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[
[
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[
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Publisher
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Publisher
Publisher
Publisher
Publisher
Publisher
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Publisher
Publisher
Publisher
Publisher
Publisher
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
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:
:
:
:
:
:
:
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
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;;

Name : Cost Audit Report Rules 2011 ;;
1 [ Publisher : MCA ;; Name : The Companies (Cost Records a

2 [ Publisher : MCA ;; Name : The Companies (Cost Records a
standard
standard
standard
standard
standard
standard
standard
standard
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3
4
5
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[
[
[
[
[
[
[
[
[
[
Publisher
Publisher
Publisher
Publisher
Publisher
Publisher
Publisher
Publisher
Publisher
Publisher
:
:
:
:
:
:
:
:
:
:
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
:
:
:
:
:
:
:
:
:
:
The
The
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Companies
Companies
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Companies
Companies
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(Cost
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1
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1
2
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4
5
6
7
8
2
3
4
5
6
7
8
9
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:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
;;
;;
;;
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;;
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;;
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;;
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;;
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
The
The
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2
3
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[
[
[
[
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[
[
[
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[
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Publisher
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:
:
:
:
:
:
:
:
:
:
:
:
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Name
Name
Name
Name
Name
Name
Name
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:
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Records
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a
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totalLabel
standard label
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standard label
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standard label
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standard label
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standard label
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5
7
1
2
3
4
8
9
10
1
2
3
11
1
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12
13
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:
MCA
MCA
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MCA
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MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Name
Name
Name
Name
Name
Name
Name
Name
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Name
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:
:
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The
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:
MCA
MCA
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MCA
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MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
;;
;;
;;
;;
;;
;;
;;
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totalLabel
standard label
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standard label
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terseLabel
standard label
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standard label
standard label
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standard label
standard label
standard label
standard label
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
7
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
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[
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MCA
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MCA
MCA
MCA
MCA
;;
;;
;;
;;
;;
;;
;;
;;
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;;
;;
;;
;;
;;
;;
;;
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;;
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;;
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;;

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:
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:
:
:
:
:
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
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Name
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label
label
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label
label
label
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21
22
23
24
25
26
27
28
29
30
8
[
[
[
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Publisher
Publisher
Publisher
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Publisher
:
:
:
:
:
:
:
:
:
:
:
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
:
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:
:
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:
:
The
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(Cost
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Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
a
a
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1
1
2
1
1
2
3
4
5
6
7
8
9
10
2
3
4
5
1
2
3
4
5
6
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:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
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;;
;;
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Name
Name
Name
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:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
MCA
MCA
MCA
MCA
MCA
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MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
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MCA
MCA
MCA
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;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
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MCA
MCA
MCA
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;;
;;
;;
;;
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Name
Name
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The
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2
3
4
5
6
7
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4
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MCA
MCA
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MCA
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MCA
;;
;;
;;
;;
;;
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;;
;;
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Name
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The
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Name
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The
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Name
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The
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:
:
:
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:
:
:
MCA
MCA
MCA
MCA
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MCA
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MCA
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;;
;;
;;
;;
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The Companies (Cost Records a

Clause 57 of Section 2 of Comp
standard
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label
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2
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4
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3
1
2
3
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1
2
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5
2
3
5
6
1
1
2
3
1
1
2
3
4
2
1
2
3
4
5
6
3
1
2
3
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8
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Publisher
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MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
;;
;;
;;
;;
;;
;;
;;
;;
;;
Name
Name
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:
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The
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;;
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Name
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MCA
MCA
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MCA
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;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
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1
1
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1
2
3
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MCA
MCA
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MCA
;;
;;
;;
;;
;;
;;
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The
The
The
The
The
The
The
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
a
a
a
a
a
a
a
a
a
a
a
a
a
a
a
a
a
a
a
a
a
a
a
a
a
a
a
a
a
a
a
a
ompanies (Cost
ureRef ;; ]
ompanies (Cost
ompanies (Cost
ompanies (Cost
ompanies (Cost
Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 1 ;; Role
Records
Records
Records
Records
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
2014
2014
2014
2014
;;
;;
;;
;;
Section
Section
Section
Section
:
:
:
:
Annexure
Annexure
Annexure
Annexure
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
Part
Part
Part
Part
A
A
A
A
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
:
1
1
1
1
;;
;;
;;
;;
Role
Role
Role
Role
ompanies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 1 ;; Role
ompanies (Cost Records and Audit) Rules 2014 ;; Section : Note (2) ;; Role : disclosureRef ;; ]
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
:
:
:
:
:
:
Annexure to CRA-3 ; Part A ;; Paragraph : 1 ;; Role

Note (2) ;; Role : disclosureRef ;; ]
SubRule 6 of Rule 6 ;; Role : disclosureRef ;; ]
ompanies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph
ureRef ;; ] [ Publisher : MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ]
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Section : CRA-3 ;; Role :

disclosureRef ;; ]
disclosureRef ;; ]
disclosureRef ;; ]
disclosureRef ;; ]
disclosureRef ;; ]
disclosureRef ;; ]
disclosureRef ;; ]
disclosureRef ;; ]
[ Publisher : MCA
disclosureRef ;; ]
[ Publisher : MCA
[ Publisher : MCA
[ Publisher : MCA
[ Publisher : MCA
;; Name : Cost A
[ Publisher : MCA
Audit Report Rules 2011 ;; Role : disclosureRef ;; ]
ompanies (Cost Records and Audit) Rules 2014 ;; Section : CRA-3 ;; Role : disclosureRef ;; ] [ Publisher : MCA
ompanies (Cost Records and Audit) Rules 2014 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Cost A
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
:
:
:
:
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
:
:
:
:
:
:
:
3
3
3
3
3
3
3
3
3
3
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Section : Annexure to CRA-3 ; Part A ;; Paragraph

Section : Note (1) ;; Role : disclosureRef ;; ]
:
:
:
:
4
4
4
4
;;
;;
;;
;;
Role
Role
Role
Role
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
:
:
:
:
:
:
1
4
4
1
4
4
1
1
1
1
1
1
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
:
:
:
:
:
:
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
A
A
A
A
A
A
A
A
A
A
B
A
A
B
A
A
B
B
B
B
B
B
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
: 4 ;; Role
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Paragraph : 1 ;; Role
Role : disclosureRef
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
B
A
A
B
A
A
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
;;
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;;
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;;
;;
;;
;;
;;
;;
;;
;;
;;
ompanies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ;
ureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit)
Part B ;; Paragraph : 2 ;; Role

Rules 2014 ;; Section : Anne
Part B ;; Role : disclosureRef
Part B ;; Role : disclosureRef
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
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;;
;;
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
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:
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
;
;
;
;
;
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
B
B
B
B
B
B
B
B
B
B
B
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
:
:
:
:
:
:
:
:
2
2
2
2
2
2
2
2
2
2
2
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
B
B
A
B
B
B
B
B
B
B
B
B
B
B
B
B
A
A
B
B
B
B
B
B
B
B
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
2 ;; Role
2A ;; Ro
4 ;; Role
2A ;; Ro
2A ;; Ro
2A ;; Ro
2A ;; Ro
2A ;; Ro
2A ;; Ro
2A ;; Ro
2A ;; Ro
2A ;; Ro
2A ;; Ro
2A ;; Ro
2A ;; Ro
1 ;; Role
4 ;; Role
4 ;; Role
2A ;; Ro
2A ;; Ro
2A ;; Ro
2A ;; Ro
2A ;; Ro
2A ;; Ro
2 ;; Role
2A ;; Ro
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
;
;
;
Part
Part
Part
Part
Part
Part
Part
Part
Part
B
B
A
B
B
B
B
B
B
;;
;;
;;
;;
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
:
:
:
:
:
:
2 ;; Role
2B ;; Ro
4 ;; Role
2B ;; Ro
2B ;; Ro
2B ;; Ro
2B ;; Ro
2B ;; Ro
2B ;; Ro
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
B
B
B
B
B
B
B
A
A
B
B
B
B
B
B
B
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
2B ;; Ro
2B ;; Ro
2B ;; Ro
2B ;; Ro
2B ;; Ro
2B ;; Ro
1 ;; Role
4 ;; Role
4 ;; Role
2B ;; Ro
2B ;; Ro
2B ;; Ro
2B ;; Ro
2B ;; Ro
2 ;; Role
2B ;; Ro
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
B
B
A
B
B
B
B
B
B
B
B
B
B
B
B
B
A
A
B
B
B
B
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
2 ;; Role
2C ;; Ro
4 ;; Role
2C ;; Ro
2C ;; Ro
2C ;; Ro
2C ;; Ro
2C ;; Ro
2C ;; Ro
2C ;; Ro
2C ;; Ro
2C ;; Ro
2C ;; Ro
2C ;; Ro
2C ;; Ro
1 ;; Role
4 ;; Role
4 ;; Role
2C ;; Ro
2C ;; Ro
2 ;; Role
2C ;; Ro
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
;
;
Part
Part
Part
Part
Part
Part
Part
Part
C
A
A
C
A
A
C
C
;;
;;
;;
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
:
:
:
:
:
1
4
4
1
4
4
1
1
;;
;;
;;
;;
;;
;;
;;
;;
Role
Role
Role
Role
Role
Role
Role
Role
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
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Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
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CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
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ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
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Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
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Role
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Role
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Role
Role
Role
ureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit)

Part C ;; Paragraph : 2 ;; Role
Rules 2014 ;; Section : Anne
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
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and
and
and
and
and
and
and
and
and
and
and
and
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Audit)
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Audit)
Audit)
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Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
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Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
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Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
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Annexure
Annexure
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CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
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C
B
B
C
B
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B
B
B
B
B
B
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Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
;;
;;
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;;
;;
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Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
:
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:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
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Part
Part
Part
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Part
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C
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Paragraph
:
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2 ;; Role
2A ;; Ro
4 ;; Role
2A ;; Ro
2A ;; Ro
2A ;; Ro
2A ;; Ro
2A ;; Ro
2A ;; Ro
2A ;; Ro
2A ;; Ro
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
Section
:
:
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:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
;
Part
Part
Part
Part
Part
Part
Part
B
B
B
B
C
A
A
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Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
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:
2A ;; Ro
2A ;; Ro
2A ;; Ro
2A ;; Ro
1 ;; Role
4 ;; Role
4 ;; Role
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
Section
:
:
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:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
;
Part
Part
Part
Part
Part
Part
Part
B
B
B
B
B
B
B
;;
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;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
:
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2A ;; Ro
2A ;; Ro
2A ;; Ro
2A ;; Ro
2A ;; Ro
2 ;; Role
2A ;; Ro
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
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Audit)
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Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
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2014
2014
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Section
Section
Section
Section
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Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
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Part
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Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
C
C
A
C
C
B
B
B
B
B
B
B
B
B
B
C
A
A
C
B
B
B
B
B
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Paragraph
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2 ;; Role
2B ;; Ro
4 ;; Role
2B ;; Ro
2B ;; Ro
2B ;; Ro
2B ;; Ro
2B ;; Ro
2B ;; Ro
2B ;; Ro
2B ;; Ro
2B ;; Ro
2B ;; Ro
2B ;; Ro
2B ;; Ro
1 ;; Role
4 ;; Role
4 ;; Role
2B ;; Ro
2B ;; Ro
2B ;; Ro
2B ;; Ro
2B ;; Ro
2 ;; Role
2B ;; Ro
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
Part
Part
Part
Part
Part
Part
C
B
A
B
B
B
;;
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
:
:
:
2 ;; Role
2C ;; Ro
4 ;; Role
2C ;; Ro
2C ;; Ro
2C ;; Ro
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
B
B
B
B
B
B
B
B
B
C
A
A
B
B
B
B
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
:
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
;
;
;
;
;
;
;
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
D ;; Paragraph : 1 ;; Role
A ;; Paragraph : 4 ;; Role
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
;
;
;
;
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
C ;; Paragraph : 2 ;; Role
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
Part
Part
Part
Part
Part
D
D
D
D
D
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
2C ;; Ro
2C ;; Ro
2C ;; Ro
2C ;; Ro
2C ;; Ro
2C ;; Ro
2C ;; Ro
2C ;; Ro
2C ;; Ro
1 ;; Role
4 ;; Role
4 ;; Role
2C ;; Ro
2C ;; Ro
2 ;; Role
2C ;; Ro
2
2
2
2
2
;;
;;
;;
;;
;;
Role
Role
Role
Role
Role
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
Part
Part
Part
Part
Part
D
D
D
D
D
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
:
:
2
2
2
2
2
;;
;;
;;
;;
;;
Role
Role
Role
Role
Role
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
;
Part
Part
Part
Part
Part
Part
Part
D
D
D
D
D
D
D
;;
;;
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
:
:
:
:
3
3
3
3
3
3
3
;;
;;
;;
;;
;;
;;
;;
Role
Role
Role
Role
Role
Role
Role
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
ompanies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role
e 57 of Section 2 of Companies Act, 2013 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : dis
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
;
;
;
Part
Part
Part
Part
Part
Part
Part
Part
Part
D
D
D
D
D
D
D
D
D
;;
;;
;;
;;
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
:
:
:
:
:
:
4
3
4
4
4
4
4
4
4
;;
;;
;;
;;
;;
;;
;;
;;
;;
Role
Role
Role
Role
Role
Role
Role
Role
Role
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
;
;
Part
Part
Part
Part
Part
Part
Part
Part
D
D
D
D
D
D
D
D
;;
;;
;;
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
:
:
:
:
:
4
4
4
4
4
4
4
4
;;
;;
;;
;;
;;
;;
;;
;;
Role
Role
Role
Role
Role
Role
Role
Role
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
;
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;
;
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
D
D
D
D
D
D
D
D
D
D
D
D
D
D
D
D
D
D
D
D
D
D
D
D
D
D
D
;;
;;
;;
;;
;;
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;;
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Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
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ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
ompanies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
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Records
Records
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Records
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Records
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Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
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Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
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Rules
Rules
Rules
2014
2014
2014
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Section
Section
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Annexure
Annexure
Annexure
Annexure
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Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
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CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
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D
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Publisher
Publisher
Publisher
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MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
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Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
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R
ureRef ;; ]
ureRef ;; ]
ureRef ;; ]
ureRef ;; ]
ureRef ;; ]
ureRef ;; ]
ureRef ;; ]
ureRef ;; ]
sher : MCA
ureRef ;; ]
Part
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[ Publisher : MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ]
;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ]
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MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
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Cost
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Cost
Cost
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Cost
Cost
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
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MCA
MCA
MCA
MCA
MCA
MCA
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MCA
MCA
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Cost
Cost
Cost
Cost
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Audit
Report
Report
Report
Report
Report
Report
Report
Report
Report
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2011
2011
2011
2011
2011
2011
2011
2011
2011
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MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ]
ureRef ;; ]
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sher : MCA
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;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ]

Part
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Part A ;; Paragraph
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[
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Publisher
Publisher
Publisher
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Publisher
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MCA
MCA
MCA
MCA
MCA
;;
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Name
Name
Name
Name
Name
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The
The
The
The
The
Companies
Companies
Companies
Companies
Companies
(Cost
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disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records an
disclosureRef ;; ]
disclosureRef ;; ]
disclosureRef ;; ]
disclosureRef ;; ]
] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2
disclosureRef ;; ]
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] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2
disclosureRef ;; ]
disclosureRef ;; ]
disclosureRef ;; ]
Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ]

Rules 2014 ;; Section : Annexure to CRA-3 ; Part
Part B ;; Role : disclosureRef ;; ]
Part B ;; Role : disclosureRef ;; ]
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MCA
MCA
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Companies
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B ;; Paragraph : 2 ;; Role : disclosureRef ;; ]


[
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MCA
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2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records an

2A ;; Role : disclosureRef ;; ]
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2B ;; Role : disclosureRef ;; ]
2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records a
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Publisher : MCA ;; Name : The Companies (Cost Records an

Publisher :
Publisher :
Publisher :
Publisher :
Publisher :
Publisher :
MCA ;;
MCA ;;
MCA ;;
MCA ;;
MCA ;;
MCA ;;
Name
Name
Name
Name
Name
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:
:
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:
The
The
The
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The
Companies (Cost Records an

Part
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Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ]
Rules 2014 ;; Section : Annexure to CRA-3 ; Part
[
[
[
[
[
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[
[
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[
Publisher :
Publisher :
Publisher :
Publisher :
Publisher :
Publisher :
MCA ;;
MCA ;;
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Name
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;;
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Name
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B ;; Paragraph : 2 ;; Role : disclosureRef ;; ]

Part
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: 2 ;;
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: 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records an

: 2A ;; Role : disclosureRef ;; ]
: 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records a

[
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;;
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Name
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: 2B ;; Role : disclosureRef ;; ]
: 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records a
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: 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records a

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A ;; Paragraph : 4 ;; Role : disclosureRef ;;
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[
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Publisher
Publisher
Publisher
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Publisher
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MCA
MCA
MCA
MCA
MCA
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MCA
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Name
Name
Name
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The
The
The
The
The
The
The
Companies
Companies
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Part D ;; Paragraph : 4 ;; Role : disclosureRef

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Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ]
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Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
;;
;;
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;;
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
:
:
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disclosureRef
disclosureRef
disclosureRef
disclosureRef
disclosureRef
disclosureRef
disclosureRef
disclosureRef
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disclosureRef
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disclosureRef
disclosureRef
disclosureRef
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]
osureRef ;; ]
osureRef ;; ]
osureRef ;; ]
osureRef ;; ]
osureRef ;; ]
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Report
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
2011
;;
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Role
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Role
Role
Role
Role
:
:
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:
:
:
disclosureRef
disclosureRef
disclosureRef
disclosureRef
disclosureRef
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disclosureRef
disclosureRef
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disclosureRef
;;
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Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Audit
Report
Report
Report
Report
Report
Report
Report
Report
Report
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2011
2011
2011
2011
2011
2011
2011
2011
2011
;;
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Role
Role
Role
Role
Role
Role
Role
Role
Role
:
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osureRef ;; ]
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Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role
Companies
Companies
Companies
Companies
Companies
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
Part
Part
Part
Part
Part
B ;; Paragraph : 1 ;; Role
Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role
Companies
Companies
Companies
Companies
Companies
Companies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
Part
Part
Part
Part
Part
Part
B
B
B
B
B
B
;;
;;
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;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
:
:
:
1
1
2
1
1
2
;;
;;
;;
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;;
;;
Role
Role
Role
Role
Role
Role
Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role
Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2
Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B
;;
;;
;;
;;
;;
;;
Companies
Companies
Companies
Companies
Companies
Companies
B
B
B
B
B
B
;;
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2
;;
;;
;;
;;
;;
;;
;;
;;
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
Part
Part
Part
Part
Part
Part
:
:
:
:
:
:
2A ;; Ro
1 ;; Role
1 ;; Role
2 ;; Role
1 ;; Role
1 ;; Role
Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Ro
Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Ro
Companies
Companies
Companies
Companies
Companies
Companies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
Part
Part
Part
Part
Part
Part
C
C
C
C
C
C
;;
;;
;;
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;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
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:
:
2
2
2
2
2
2
;;
;;
;;
;;
;;
;;
Role
Role
Role
Role
Role
Role
Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Ro
ureRef ;; ]
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
;
;
;
Part
Part
Part
Part
Part
Part
Part
Part
Part
C
C
C
C
C
C
C
C
C
;;
;;
;;
;;
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
:
:
:
:
:
:
2
2
2
2
2
2
2
2
2
;;
;;
;;
;;
;;
;;
;;
;;
;;
Role
Role
Role
Role
Role
Role
Role
Role
Role
Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3
Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ;
; Part C ;; Paragraph : 2A ;; R
Part B ;; Paragraph : 2A ;; Ro
Companies
Companies
Companies
Companies
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
2014
2014
2014
2014
;;
;;
;;
;;
Section
Section
Section
Section
:
:
:
:
Annexure
Annexure
Annexure
Annexure
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
Part
Part
Part
Part
C
C
C
C
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
:
2B
2B
2B
2B
;;
;;
;;
;;
R
R
R
R
; Part C ;; Paragraph : 2B ;; R
Part B ;; Paragraph : 2B ;; Ro
; Part C ;; Paragraph : 2C ;; R
Part B ;; Paragraph : 2C ;; Ro
Companies (Cost Records and


Audit) Rules 2014

Audit) Rules 2014
Audit) Rules 2014
Audit) Rules 2014
Audit) Rules 2014
Audit) Rules 2014
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to CRA-3
to CRA-3
to CRA-3
to CRA-3
to CRA-3
to CRA-3
;
;
;
;
;
;

Audit) Rules 2014

Audit) Rules 2014
Audit) Rules 2014
Audit) Rules 2014
Audit) Rules 2014
Audit) Rules 2014
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to CRA-3
to CRA-3
to CRA-3
to CRA-3
to CRA-3
to CRA-3
;
;
;
;
;
;
Part C ;; Paragraph : 2A ;; Ro
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
;
;
;
;
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
B
B
C
C
C
C
C
C
C
C
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
:
:
:
:
:
:
:
2A ;; Ro
2B ;; Ro
2 ;; Role
2 ;; Role
2 ;; Role
2 ;; Role
2 ;; Role
2 ;; Role
2 ;; Role
2 ;; Role
Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Ro
ureRef ;; ]
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Companies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
;
;
;
;
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
C
C
C
C
C
C
C
C
C
C
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
:
:
:
:
:
:
:
2
2
2
2
2
2
2
2
2
2
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Ro
Companies
Companies
Companies
Companies
Companies
Companies
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
Part
Part
Part
Part
Part
Part
C
C
C
C
C
C
;;
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
:
:
:
2A
2A
2A
2A
2A
2A
;;
;;
;;
;;
;;
;;
R
R
R
R
R
R
Part B ;; Paragraph : 2B ;; Ro
Part B ;; Paragraph : 2C ;; Ro
Companies
Companies
Companies
Companies
Companies
Companies
Companies
Part
Part
Part
Part
Part
Part
Part
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
Records
Records
and
and
and
and
and
and
and
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Audit)
Rules
Rules
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
2014
2014
;;
;;
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
Section
Section
:
:
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
to
to
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
;
;
;
;
;
;
;
Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Rol
Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records an
Part
Part
Part
Part
Part

B ;; Paragraph : 1 ;; Role : disclosureRef ;;
]
]
]
]
]
[
[
[
[
Publisher :
Publisher :
Publisher :
Publisher :
MCA ;;
MCA ;;
MCA ;;
MCA ;;
Name
Name
Name
Name
:
:
:
:
The
The
The
The

[
[
[
[
[
Publisher
Publisher
Publisher
Publisher
Publisher
MCA
MCA
MCA
MCA
MCA
Name
Name
Name
Name
Name
:
:
:
:
:
The
The
The
The
The
Companies
Companies
Companies
Companies
Companies
Part
Part
Part
Part
Part
Part
B
B
B
B
B
B
;;
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
:
:
:
1
1
2
1
1
2
;;
;;
;;
;;
;;
;;
Role
Role
Role
Role
Role
Role
:
:
:
:
:
:
disclosureRef
disclosureRef
disclosureRef
disclosureRef
disclosureRef
disclosureRef
;;
;;
;;
;;
;;
;;
]
]
]
]
]
]

:
:
:
:
:
;;
;;
;;
;;
;;
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
an
an
an
an
an
ph : 2
Part B
Part B
Part B
Part B
Part B
;;
;;
;;
;;
;;
;;
Part
Part
Part
Part
Part
Part
B
B
B
B
B
B
;;
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Part B
Part B
ph : 2
Part B
Part B
Part B
Part B
Part B
;;
;;
;;
;;
;;
;;
;;
;;
:
:
:
:
:
:
]
disclosureRef
disclosureRef
disclosureRef
disclosureRef
disclosureRef
;;
;;
;;
;;
;;
]
]
]
]
]

disclosureRef
disclosureRef
]
disclosureRef
disclosureRef
disclosureRef
disclosureRef
disclosureRef
;; ]
;; ]
;;
;;
;;
;;
;;
]
]
]
]
]
Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records a
Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records a
Part
Part
Part
Part
Part
Part
C
C
C
C
C
C
;;
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
:
:
:
2
2
2
2
2
2
;;
;;
;;
;;
;;
;;
Role
Role
Role
Role
Role
Role
:
:
:
:
:
:
disclosureRef
disclosureRef
disclosureRef
disclosureRef
disclosureRef
disclosureRef
;;
;;
;;
;;
;;
;;
]
]
]
]
]
]
Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records a

Part
Part
Part
Part
Part
Part
Part
Part
Part
C
C
C
C
C
C
C
C
C
;;
;;
;;
;;
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
:
:
:
:
:
:
2
2
2
2
2
2
2
2
2
;;
;;
;;
;;
;;
;;
;;
;;
;;
Role
Role
Role
Role
Role
Role
Role
Role
Role
:
:
:
:
:
:
:
:
:
disclosureRef
disclosureRef
disclosureRef
disclosureRef
disclosureRef
disclosureRef
disclosureRef
disclosureRef
disclosureRef
;;
;;
;;
;;
;;
;;
;;
;;
;;
]
]
]
]
]
]
]
]
]
Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ]

Part
Part
Part
Part
C
C
C
C
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
:
2B
2B
2B
2B
;;
;;
;;
;;
Role
Role
Role
Role
:
:
:
:
disclosureRef
disclosureRef
disclosureRef
disclosureRef
;;
;;
;;
;;
]
]
]
]
Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ]

Part C ;; Paragraph : 2B ;; Role : disclosureRef ;;

Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ]
]
]
]
]
]
Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ]
Part B ;; Paragraph : 1 ;; Role : disclosureRef ;;

Part C ;; Paragraph : 2 ;; Role : disclosureRef ;;
]
]
]
]
]
]


Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records a
Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records an


Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
B
B
C
C
C
C
C
C
C
C
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
: 2A ;; Role
: 2B ;; Role
: 2 ;; Role :
: 2 ;; Role :
: 2 ;; Role :
: 2 ;; Role :
: 2 ;; Role :
: 2 ;; Role :
: 2 ;; Role :
: 2 ;; Role :
: disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records a

: disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records a
disclosureRef ;; ]
disclosureRef ;; ]
disclosureRef ;; ]
disclosureRef ;; ]
disclosureRef ;; ]
disclosureRef ;; ]
disclosureRef ;; ]
disclosureRef ;; ]


Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
C
C
C
C
C
C
C
C
C
C
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
:
:
:
:
:
:
:
2
2
2
2
2
2
2
2
2
2
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
:
:
:
:
:
:
:
:
:
:
disclosureRef
disclosureRef
disclosureRef
disclosureRef
disclosureRef
disclosureRef
disclosureRef
disclosureRef
disclosureRef
disclosureRef
;;
;;
;;
;;
;;
;;
;;
;;
;;
;;
]
]
]
]
]
]
]
]
]
]

Part
Part
Part
Part
Part
Part
C
C
C
C
C
C
;;
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
:
:
:
:
:
:
2A
2A
2A
2A
2A
2A
;;
;;
;;
;;
;;
;;
Role
Role
Role
Role
Role
Role
:
:
:
:
:
:
disclosureRef
disclosureRef
disclosureRef
disclosureRef
disclosureRef
disclosureRef
;;
;;
;;
;;
;;
;;
]
]
]
]
]
]

Part C ;; Paragraph : 2A ;; Role : disclosureRef ;;

Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ]
]
]
]
]
]
]


Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ]
]
]
]
]
]

Part
Part
Part
Part
Part
Part
Part

]
]
]
]
]
]
]

[
[
[
[
Publisher :
Publisher :
Publisher :
Publisher :
MCA ;;
MCA ;;
MCA ;;
MCA ;;
Name
Name
Name
Name
:
:
:
:
The
The
The
The

Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records an



Audit) Rules 2014

Audit) Rules 2014
Audit) Rules 2014
Audit) Rules 2014
;;
;;
;;
;;
Section
Section
Section
Section
:
:
:
:
Annexure
Annexure
Annexure
Annexure
to CRA-3
to CRA-3
to CRA-3
to CRA-3
;
;
;
;

Companies
Companies
Companies
Companies
Companies
Audit)
Audit)
Audit)
Audit)
Audit)
;;
;;
;;
;;
;;
Section
Section
Section
Section
Section
:
:
:
:
:
Annexure
Annexure
Annexure
Annexure
Annexure
to
to
to
to
to
;
;
;
;
;
Part
Part
Part
Part
Part
(Cost
(Cost
(Cost
(Cost
(Cost
Records
Records
Records
Records
Records
and
and
and
and
and
Rules
Rules
Rules
Rules
Rules
2014
2014
2014
2014
2014
CRA-3
CRA-3
CRA-3
CRA-3
CRA-3
C
C
B
B
B
;; Paragraph
;; Paragraph
;; Paragraph
;; Paragraph
;; Paragraph
: 1 ;; Role
: 1 ;; Role
: 2A ;; Ro
: 2 ;; Role
: 2 ;; Role
; Part B ;; Paragraph : 2B ;; R
Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Ro
Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; R

Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; R

Audit) Rules 2014

Audit) Rules 2014
Audit) Rules 2014
Audit) Rules 2014
;;
;;
;;
;;
Section
Section
Section
Section
:
:
:
:
Annexure
Annexure
Annexure
Annexure
to CRA-3
to CRA-3
to CRA-3
to CRA-3
;
;
;
;


Part
Part
Part
Part
Part
C
C
B
B
B
;;
;;
;;
;;
;;
Paragraph
Paragraph
Paragraph
Paragraph
Paragraph
]
]
]
]


Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records
Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records a

[
[
]
[
[

Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records

]
]
]
]

Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Rol
Part B ;; Paragraph : 2 ;; Rol

; Part B ;; Paragraph : 2B ;; R
e Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;;
Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; R
Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; R

e Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;;
Part B ;; Paragraph : 2A ;; Role : disclosureRef ;;

]
]
]
]

; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ]


; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ]



]
]
]
]

Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Rol
Part B ;; Paragraph : 2B ;; R
Part C ;; Paragraph : 2B ;; R
Part B ;; Paragraph : 2B ;; Role : disclosureRef ;;

]
]
]
]
[ Publisher : MCA ;; Name : The Companies (Cost Records







]
]
]
]

e Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ;
Part B ;; Paragraph : 2C ;;
Part C ;; Paragraph : 2C ;
e Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;

;
;
;
;
Part B ;; Paragraph : 2C ;; Role : disclosureRef ;;

Part C ;; Paragraph : 2C ;; Role : disclosureRef ;;
]
]
]
]
[ Publisher : MCA ;; Name : The Companies (Cost Record


; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Record


; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Record


;
;
;
;

]
]
]
]

The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ;
Part D ;; Paragraph : 1 ;
The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;
3;
3;
3;
3;
Part D ;; Paragraph : 1 ;; Role : disclosureRef ;;

]
]
]
]
3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ]










3;
3;
3;
3;

]
]
]
]
The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;
3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Record
The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A
3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Reco
The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2
A-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Rec
e : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph :
RA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost R
me : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph
CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ]
Prefix
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Standard Label
Cost of sales of product
Cost of production and purchases
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost

in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost

Own services
Outsourced services
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost

[100350] Product and service profitability statement of manufactured product or service
Margin
Sales
Cost of sales
Other adjustments
Distribution of earnings
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost

Cost of bought out inputs of company
Cost of materials consumed of company
Cost of process materials or chemicals of company
Cost of stores and spares consumed of company
Cost of utilities of company
Cost of other bought out inputs of company
Net current assets
Current assets
Current liabilities
Element Name
ExtraordinaryIncome
CostOfProcessMaterialsOrChe
CostOfStoresAndSparesConsu
CostOfResearchAndDevelopme
CostOfTechnicalKnowhowFeeOr
CostOfDepreciationOrAmortiza
CostOfOtherProductionOverhe
CostOfIndustrySpecificOperat
CostOfIncreaseDecreaseInWorkInProg
Cost per unit of process materials or chemicals consume
Cost
Cost
Cost
Cost
Cost
per
per
per
per
per
unit
unit
unit
unit
unit
of
of
of
of
of
research and development

technical knowhow fee or royalty
depreciation or amortization
other production overheads
industry specific operating expenses
OwnServices
OutsourcedServices
CostOfServicesSold
CostOfStoresAndSparesConsu
CostOfResearchAndDevelopme
CostOfTechnicalKnowhowFeeOr
CostOfDepreciationOrAmortiza
CostOfIndustrySpecificOperat
Margin
Sales
CostOfSales
OtherAdjustments
ToGovernmentAsTaxes
ValueAddedOfCompany
ExtraordinaryIncome
NetCurrentAssets
CurrentAssets
CurrentLiabilities
Order
Weight
1
1
2
2
1
1
1
1
1
2
3
4
1
1
1
1
1
2
3
4
1
1
1
1
1
1
2
3
2
1
2
3
1
2
3
1
1
1
1
1
1
1
1
1
-1
1
1
2
3
1
-1
1
1
2
4
1
1
1
1
1
2
1
-1
1
1
1
1
1
1
1
3
4
5
6
7
8
9
10
11
12
13
2
3
4
2
2
3
4
2
3
4
5
1
1
1
1
1
1
1
1
1
1
1
1
-1
1
1
1
-1
1
1
1
1
1
1
2
1
1
2
3
4
2
1
-1
1
1
1
1
1
1
1
1
2
3
4
1
2
3
4
5
6
7
8
1
1
-1
1
1
1
1
1
1
1
1
1
1
9
10
11
12
13
1
1
1
1
1
1
2
3
1
1
1
1
2
1
1
1
2
1
1
1
1
2
3
4
5
6
7
8
9
10
11
12
2
1
1
1
1
1
1
1
1
1
1
1
1
1
-1
1
2
1
1
2
3
2
1
-1
1
1
1
1
1
1
2
1
1
1
-1
1
1
1
1
1
1
2
3
4
5
6
7
8
9
10
11
12
2
2
2
3
2
3
2
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
-1
1
-1
1
1
1
1
1
2
1
-1
1
2
3
4
5
6
1
-1
1
1
1
1
1
2
3
4
5
1
1
1
1
1
1
2
1
1
1
1
1
2
2
3
4
1
2
3
4
5
3
1
-1
1
1
-1
1
1
1
1
1
1
1
2
1
-1
1
1
2
3
4
2
3
4
1
1
1
1
1
1
1
1
1
2
1
1
2
3
4
2
-1
1
1
1
1
1
1
1
Prefix
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Standard Label
Disclosure regarding audit of cost records in conformity with Cost Auditing St
Disclosure relating to maintenance of cost records as per rule 5 of the compa
Disclosure relating to true and fair view of cost of production or service cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost

Cost audit order date
Cost audit order number
Disclosure regarding conformity of books and records with Cost Accounting S
Service code
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost

in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost

Cost of production and purchases
Cost of sales of product
Cost per unit details of manufactured product [abstract]
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost

Cost per unit of finished goods purchased
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost

Utility 1 [member]
Utility 2 [member]
Utility 3 [member]
Utility 4 [member]
Utility 5 [member]
Utility 6 [member]
Utility 7 [member]
Utility 8 [member]
Utility 9 [member]
Utility 10 [member]
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost

Name of service
Service code
Own services
Outsourced services
Services provided as per service tax records
Name of service
Service code
Captive consumption
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost

in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost

Cost per unit of outsourced or contractual services
Name of service
Service code
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR

Utility 1 [member]
Utility 2 [member]
Utility 3 [member]
Utility 4 [member]
Utility 5 [member]
Utility 6 [member]
Utility 7 [member]
Utility 8 [member]
Utility 9 [member]
Utility 10 [member]
Name of service
Service code
Name of service
Service code
[100350] Product and service profitability statement of manufactured product or service
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Product and service profitability statement of manufactured product or servic

Service code
Details of manufactured product and service profitability statement [abstract
Sales
Cost of sales
Margin
Notes to manufactured product and service profitability statement [text block
Identification number of foreign related party in country of incorporation or r
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost

in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost

[100421] Reconciliation of indirect taxes/not-all
[100421a] Reconciliation of indirect taxes/not-all
[100421b] Reconciliation of indirect taxes/not-all
[100421c] Reconciliation of indirect taxes/not-all
[100421d] Reconciliation of indirect taxes/not-all
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost

Sales
Cost of sales
Margin
[910000] Axis-Defaults
Element Name
DisclosureRegardingAuditOfCostRecordsInConformityWithCostAu
DisclosureRelatingToMaintenanceOfCostRecordsAsPerRule5OfT
DisclosureRelatingToTrueAndFairViewOfCostOfProductionOrServ
CostAuditOrderDate
CostAuditNumber
DisclosureRelatingToMaintenanceOfCostRecordsAsPerApplicable
DisclosureRegardingConformityOfBooksAndRecordsWithCostAc
ServiceCode
WhetherManufacturedProductOrServiceCoveredUnderCostAudit
DetailsOfMaterialConsumedOfManufacturedProductDoma
Utility1Member
Utility2Member
Utility3Member
Utility4Member
Utility5Member
Utility6Member
Utility7Member
Utility8Member
Utility9Member
Utility10Member
rating expenses
NameOfService
ServiceCode
OwnServices
OutsourcedServices
NameOfService
ServiceCode
CaptiveConsumption
CostOfServicesSold
NameOfService
ServiceCode
Utility1Member
Utility2Member
Utility3Member
Utility4Member
Utility5Member
Utility6Member
Utility7Member
Utility8Member
Utility9Member
Utility10Member
NameOfService
ServiceCode
rating expenses
NameOfService
ServiceCode
ProductAndServiceProfitabilityStatementOfManufacturedProductOrServiceAbstract
ServiceCode
DetailsOfManufacturedProductAndServiceProfitabilityStatementAbstrac
Sales
CostOfSales
Margin
NotesToManufacturedProductAndServiceProfitabilityStatementExplanat
SaleOfProductMember
NameOfRelatedParty
CINOfRelatedParty
IdentificationNumberOfForeignRelatedPartyInCountryOfIncorpor
BasisAdoptedToDetermineNormalPriceOfRelatedPartyTransactio
ExciseDutyMember
ServiceTaxMember
CessAndOthersMember
ValueAddedTaxMember
ServiceTaxMember
ValueAddedTaxMember
ExciseDutyMember
ValueAddedTaxMember
ExciseDutyMember
ServiceTaxMember
CessAndOthersMember
ValueAddedTaxMember
TypedDefaultTable
TypedDefaultAxis
TypedDefaultDomain
TypedDefaultDomain
Sales
CostOfSales
Margin
DetailsOfIndustrySpecificElementsOfOperatingExpensesDomain
DetailsOfMaterialConsumedOfManufacturedProductDomain
Order
Context Element Closed
Arc Role
1 scenario
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
1
2
3
4
5
6
7
8
9
10
1 http://xbrl.org/int/dim/arcrole/all
http://xbrl.org/int/dim/arcrole/hypercube-d
http://xbrl.org/int/dim/arcrole/domain-mem
1 scenario
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
1
2
3
4
5
6
7
8
9
1 scenario
1
2
3
4
5
1
2
3
4
5
6
7
8
1 scenario
1
2
3
4
5
6
1
2
3
4
5
7
1
2
3
4
8
9
10
1
2
3
11
1
2
3
4
12
13
1
2
3
4
5
14
1 scenario
1
2
3
4
5
1
2
3
4
1
2
3
4
5
6
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
7
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
8
1 scenario
1
2
1
1
2
3
4
5
6
7
8
9
10
2
3
4
5
1
http://xbrl.org/int/dim/arcrole/dimension-d
2
3
4
5
6
6
1 scenario
1
2
1
1
2
3
4
5
6
7
8
9
10
2
3
4
5
1
2
3
4
5
6
1 scenario
1
2
1
1
2
3
4
5
6
7
8
9
10
2
3
4
5
1
2
6
1 scenario
1
2
3
4
5
6
1
2
3
7
1
2
3
4
8
9
10
1
2
3
11
1 scenario
1
2
3
4
5
1
2
3
4
5
6
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
7
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
8
1 scenario
1
2
1
1
2
3
4
5
6
7
8
9
10
2
3
4
5
1
2
3
4
5
6
6
1 scenario
1
2
1
1
2
3
4
5
6
7
8
9
10
2
3
4
5
1
2
3
4
5
6
1 scenario
1
2
1
1
2
3
4
5
6
7
8
9
10
2
3
4
5
1
2
6
ServiceAbstract
1 scenario
1
2
3
4
5
6
7
1
2
3
8
1 scenario
1
2
3
1 scenario
1
2
3
1 scenario
1
2
3
1
1
2
3
4
2
1
2
3
4
5
6
3
1
2
3
4
5
6
7
8
4
1 scenario
1
1
1
2
3
4
5
2
1
1
2
3
4
5
6
2
1
3
1
4
1
5
3
1
1
2
1
3
1
4
5
6
2
1
http://xbrl.org/int/dim/arcrole/notAll
3
1
4
1
5
1
6
1
7
1
1
2
1
1
2
1
1
2
3
4
1
1
1
1
1 scenario
1
1
2
2
3
4
1
5
1
6
1
9
10
11
12
13
m/arcrole/all
m/arcrole/hypercube-dimension
m/arcrole/domain-member
m/arcrole/all
m/arcrole/all
m/arcrole/all
m/arcrole/all
m/arcrole/all
m/arcrole/dimension-domain
m/arcrole/all
m/arcrole/all
m/arcrole/all
m/arcrole/all
m/arcrole/all
m/arcrole/all
m/arcrole/all
m/arcrole/all
m/arcrole/all
m/arcrole/all
m/arcrole/all
m/arcrole/all
m/arcrole/notAll
m/arcrole/notAll
m/arcrole/notAll
m/arcrole/notAll
m/arcrole/notAll
m/arcrole/notAll
m/arcrole/notAll
m/arcrole/notAll
m/arcrole/notAll
m/arcrole/notAll
m/arcrole/notAll
m/arcrole/notAll
m/arcrole/all
m/arcrole/dimension-default
Extended Link Role Uri

1 http://www.icmai.in/xbrl/2015-04-01/in-cost-com/role/GeneralInformationCom
2 http://www.icmai.in/xbrl/2015-04-01/in-cost-com/role/QuantitativeInformation
3 http://www.icmai.in/xbrl/2015-04-01/in-cost-com/role/ReconciliationStatemen
4 http://www.icmai.in/xbrl/2015-04-01/in-cost-com/role/ReconciliationStateme
5 http://www.icmai.in/xbrl/2015-04-01/in-cost-com/role/ReconciliationStatem
6 http://www.icmai.in/xbrl/2015-04-01/in-cost-com/role/ComplianceReportForm
7 http://www.icmai.in/xbrl/2015-04-01/in-cost-com/role/TypedDefault
Extended Link Role Id

GeneralInformationCompliance
QuantitativeInformation
ReconciliationStatement
ReconciliationStatementDetailsOfIncomesNotConsidereda
ReconciliationStatementDetailsOfExpensesNotConsideredb
ComplianceReportFormB
TypedDefault
Extended Link Role definition

[200100] General information compliance
[200300] Quantitative information
[200400] Reconciliation statement
[200400a] Reconciliation statement-Details of incomes not considered
[200400b] Reconciliation statement-Details of expenses not considered
[200500] Compliance report (Form B)
Used On
,
,
,
,
calculationLinkbaseRef , definitionLinkbaseRef
Prefix
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
Preferred Label
[200100] General information compliance
General information compliance [abstract]
Name of company
Address of registered office or of principal place of business in India of comp
Date of board of directors' meeting in which annexure to compliance report
Details of cost accountant [abstract]
Nature of employment of cost accountant
Category of cost accountant
Name of cost accountant or cost accountant's firm who has certified complia
Permanent account number of cost accountant or cost accountant's firm
Address of cost accountant or cost accountant's firm
Email id of cost accountant or cost accountant's firm
Date of signing compliance report by cost accountant
Place of signing compliance report by cost accountant
Whether compliance report has been qualified or has any reservations or co
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Profit (loss) from product or activity groups covered under cost accounting re
Total profit (loss) as per cost accounts
[200500] Compliance report (Form B)
Compliance report [abstract]
Disclosure relating to availability of information and explanation for purpose
Disclosure relating to availability of cost statements and schedules for each u
Disclosure regarding availability of information as per Companies Act 1956 fo
Disclosure regarding conformity of books and records with generally accepted
Element Name
NameOfCompany
AddressOfRegisteredOfficeOrOfPrincipalPlaceOfBusinessInIndiaOfCom
DateOfBoardOfDirectorsMeetingInwhichAnnexureToComplianceReport
NameOfCostAccountantOrCostAccountantsFirmWhoHasCertifie
PermanentAccountNumberOfCostAccountantOrCostAccountants
AddressOfCostAccountantOrCostAccountantsFirm
EmailIDOfCostAccountantOrCostAccountantsFirm
DateOfSigningComplianceReportbyCostAccountant
PlaceOfSigningComplianceReportByCostAccountant
WhetherComplianceReportHasBeenQualifiedOrHasAnyReservationsOr
ProfitLossFromProductOrActivityGroupsCoveredUnderCostAccou
ProfitLossFromActivitiesNotCoveredUnderCostAccountingRecord
DisclosureRelatingToAvailabilityOfInformationAndExplanationForPurp
DisclosureRelatingToMaintenanceOfCostRecordsAsPerApplicableCostA
DisclosureRelatingToAvailabilityOfCostStatementsAndSchedulesForEac
DisclosureRegardingAvailabilityOfInformationAsPerCompaniesAct1956
DisclosureRegardingConformityOfBooksAndRecordsWithGenerallyAccep
Label Role
standard
standard
standard
standard
standard
standard
standard
standard
standard
standard
standard
standard
standard
standard
standard
standard
standard
standard
standard
standard
standard
standard
standard
standard
standard
label
label
label
label
label
label
label
label
label
label
label
label
label
label
label
label
label
label
label
label
label
label
label
label
label
standard
standard
standard
standard
standard
standard
standard
standard
standard
standard
standard
standard
standard
standard
standard
standard
label
label
label
label
label
label
label
label
label
label
label
label
label
label
label
label
standard label
standard label
standard label
Order
Reference
1
2
3
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5
6
1
2
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1
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8
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11
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[
[
[
[
[
[
[
[
[
[
[
[
[
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[
[
[
[
[
[
[
[
[
[
[
Publisher
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Publisher
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Publisher
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:
:
:
:
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:
:
:
:
:
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:
:
:
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:
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:
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:
:
:
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
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Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Accounting
Accounting
Accounting
Accounting
Accounting
Accounting
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Accounting
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Accounting
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Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
1
1
1
2
1
2
3
4
3
1
2
4
2
3
4
[
[
[
[
[
[
[
[
[
[
[
[
[
[
[
[
Publisher
Publisher
Publisher
Publisher
Publisher
Publisher
Publisher
Publisher
Publisher
Publisher
Publisher
Publisher
Publisher
Publisher
Publisher
Publisher
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
MCA
;;
;;
;;
;;
;;
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;;
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;;
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;;
;;
;;
;;
;;
;;
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
Name
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Accounting
Accounting
Accounting
Accounting
Accounting
Accounting
Accounting
Accounting
Accounting
Accounting
Accounting
Accounting
Accounting
Accounting
Accounting
Accounting
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Records
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
Rules
[ Publisher : MCA ;; Name : Cost Accounting Records Rules

1 [ Publisher : MCA ;; Name : Cost Accounting Records Rules
1 [ Publisher : MCA ;; Name : Cost Accounting Records Rules
standard label
standard label
totalLabel
standard label
standard label
standard label
standard label
standard
standard
standard
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label
label
label
label
standard
standard
standard
standard
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label
label
label
label
standard
standard
standard
standard
standard
standard
label
label
label
label
label
label
2
3
4
2
3
4
5
[
[
[
[
[
[
[
Publisher
Publisher
Publisher
Publisher
Publisher
Publisher
Publisher
:
:
:
:
:
:
:
MCA
MCA
MCA
MCA
MCA
MCA
MCA
;;
;;
;;
;;
;;
;;
;;
Name
Name
Name
Name
Name
Name
Name
:
:
:
:
:
:
:
Cost
Cost
Cost
Cost
Cost
Cost
Cost
Accounting
Accounting
Accounting
Accounting
Accounting
Accounting
Accounting
Records
Records
Records
Records
Records
Records
Records
Rules
Rules
Rules
Rules
Rules
Rules
Rules
1
1
2
3
[
[
[
[
[
Publisher
Publisher
Publisher
Publisher
Publisher
:
:
:
:
:
MCA
MCA
MCA
MCA
MCA
;;
;;
;;
;;
;;
Name
Name
Name
Name
Name
:
:
:
:
:
Cost
Cost
Cost
Cost
Cost
Accounting
Accounting
Accounting
Accounting
Accounting
Records
Records
Records
Records
Records
Rules
Rules
Rules
Rules
Rules
1
1
2
3
[
[
[
[
[
Publisher
Publisher
Publisher
Publisher
Publisher
:
:
:
:
:
MCA
MCA
MCA
MCA
MCA
;;
;;
;;
;;
;;
Name
Name
Name
Name
Name
:
:
:
:
:
Cost
Cost
Cost
Cost
Cost
Accounting
Accounting
Accounting
Accounting
Accounting
Records
Records
Records
Records
Records
Rules
Rules
Rules
Rules
Rules
1
2
3
4
5
[
[
[
[
[
[
Publisher
Publisher
Publisher
Publisher
Publisher
Publisher
:
:
:
:
:
:
MCA
MCA
MCA
MCA
MCA
MCA
;;
;;
;;
;;
;;
;;
Name
Name
Name
Name
Name
Name
:
:
:
:
:
:
Cost
Cost
Cost
Cost
Cost
Cost
Accounting
Accounting
Accounting
Accounting
Accounting
Accounting
Records
Records
Records
Records
Records
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Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
Role
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Role
Role
Role
Role
Role
Role
Role
Role
Role
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disclosureRef
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Role
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t Accounting Records Rules 2011 ;; Role : disclosureRef ;; ]

t
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Accounting
Accounting
Accounting
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Records
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2011
2011
2011
2011
2011
2011
2011
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Role
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Role
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disclosureRef
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Accounting
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Records
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Rules
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2011
2011
2011
2011
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;;
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:
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2011
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;;
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2011
2011
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disclosureRef
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;;
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Prefix
ELR
in-cost
in-cost
in-cost
ELR
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
in-cost
Standard Label
Profit (loss) as per cost accounts
Profit (loss) from product or activity groups covered under cost accounting re
Element Name
ProfitLossFromProductOrActivityGroupsCoveredUnderCostAccou
ProfitLossFromActivitiesNotCoveredUnderCostAccountingRecord
Order
Weight
1
2
1
1
1
1
2
3
2
3
4
1
1
1
1
1
1
-1
Prefix
ELR
in-cost
in-cost
in-cost
in-cost
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Cost Rules 2014 Taxonomy

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Cost Rules 2014 Taxonomy

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#

Comparable uncontrolled price method

Firm , LLP, Sole Proprietor

Manufactured product , Service

Actual , Thousands , Lakhs , Millions , C

Indigenous purchased , Imported , Self-

red product , Service

ousands , Lakhs , Millions , Crores , Billions

s purchased , Imported , Self-manufactured or produced

hod , Transactional net margin method , Any other method

Cost per unit of primary packing

Details of material consumed of service [table]

Excise duty [member]

Material consumed 2 [member]

Per unit margin as per cost accounts of product

To employees as salaries, wages, retirement benefits and others

Actual service provided

Per unit cost of services sold before interest

alification of cost auditors [text block]

business in India of company

Assessable value (AV) is the ''value'' on which duty is payable as a percentage

t auditors [text block]

Cost of all activities relating to general management and administration of an organisation

ure to cost audit report was approved

untry of incorporation or residence

product [text block]

has any reservations or contains adverse remarks

bility statement [text block]

factured product or service [abstract]

under cost audit

ure to compliance report was approved

who has certified compliance report of company

as any reservations or contains adverse remarks

under cost audit

explanation for purpose of compliance report [text block]

ent and administration of an organisation

o a cost object in an economically feasible way

uction of a product or rendering a service.

oduct and bring it to a condition in which it can be used by or sold to a customer

oduct and bring it to a condition in which it can be used by or sold to a customer

o serve its current obligations

pital contributed by creditors and that contributed by owners

of appropriate absorption rate.

h product or service [text block]

tion [text block]

registered in the membership records of The Institute of Cost Accountants of India

der sub-section 76 of section 2 of the Companies Act, 2013

g Standards issued by The Institute of Cost Accountants of India

2014 [text block]

Total actual production quantity

s) plus Non-current investments and net current assets exi

taxable output services [rule 3(4) of cenvat credit rules]

the Companies (Cost Records and Audit) Rules 2014 in co

Total cost of bought out inputs of company

and commitment charges on bank borrowings, other shor

used by or sold to a customer

Total cost of production and purchases

restoring an asset in or to a state in which it can perfor

ke the product marketable

nufacturing process but do not form part of the final prod

cost that an entity incurs in arranging those funds

used by or sold to a customer

t product or improve process of manufacture, develop a

Total credits utilised by company