Cost audit applicability: prescribed report form required for companies ordered to undergo cost accounting audits by the central government. The Cost Audit Report Rules apply to companies ordered by the Central Government under sub-section (1) of section 233B to have their cost accounting records audited; any Cost Audit Report submitted on or after the operative date must be in the form prescribed by these rules, irrespective of the financial year to which the report relates.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cost audit applicability: prescribed report form required for companies ordered to undergo cost accounting audits by the central government.
The Cost Audit Report Rules apply to companies ordered by the Central Government under sub-section (1) of section 233B to have their cost accounting records audited; any Cost Audit Report submitted on or after the operative date must be in the form prescribed by these rules, irrespective of the financial year to which the report relates.
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