Section 2(l) in The Companies (Cost Accounting Records) Rules, 2011
(l)"Processing Activity" includes any act, process, procedure, function, operation, technique, treatment or method employed in relation to -(i)altering the condition or properties of inputs for their use, consumption, sale, transport, delivery or disposal; or(ii)accessioning, arranging, describing, or storing products; or(iii)developing, fixing, and washing exposed photographic or cinematographic film or paper to produce either a negative image or a positive image; or(iv)printing, publishing, finishing, perforation, trimming, cutting, or packaging; or(v)pumping oil, gas, water, sewage or any other product; or(vi)transforming or transmitting, distributing power or electricity; or(vii)harboring, berthing, docking, elevating, lading, stripping, stuffing, towing, handling, or warehousing products; or(viii)preserving or storing any product in cold storage; or(ix)constructing, reconstructing, reconditioning, repairing, servicing, refitting, finishing or demolishing of buildings or structures; or(x)farming, feeding, rearing, treating, nursing, caring, and stocking of living organisms; or(xi)telecasting, broadcasting, telecommunicating voice, text, picture, information, data or knowledge through any mode or medium; or(xii)obtaining, compiling, recording, maintaining, transmitting, holding or using the information or data or knowledge; or(xiii)executing instructions in memory to perform some transformation and/or computation on the data in the computer's memory.
