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