Cost Audit And Records - Section 148 Of The Companies Act, 2013

The Companies (Cost Records and Audit) Rules, 2014 are applicable to every company registered under the Act which are engaged in production of goods or providing of services listed in Table-A or Table-B of Rule

source https://www.caclubindia.com/articles/cost-audit-and-records-section-148-of-companies-act-2013-46091.asp

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