Section 2(f) in The Companies (Cost records and audit) Rules, 2014
(f)"form" means a form annexed to these rules;(fa)[ "Indian Accounting Standards" means Indian Accounting Standards as referred to in Companies (Indian Accounting Standards) Rule, 2015.] [Inserted by Notification No. G.S.R. 1498(E), dated 7.12.2017 (w.e.f. 30.6.2014).]
