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of <h1>New Cost Accounting Rules for Fertilizer Industry Replace 1993 Standards Under Companies Act, Effective from Gazette Publication</h1> The Cost Accounting Records (Fertilizer Industry) Rules, 2011, established under the Companies Act, 1956, replace the previous 1993 rules. These rules are enacted by the Central Government and are applicable from the date they are published in the Official Gazette. They are designed to regulate the maintenance of cost accounting records in the fertilizer industry, ensuring compliance with statutory requirements. The rules were officially inserted through Notification No. G.S.R. 873 (E) on December 7, 2011.
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