Compliance report requirement: annual certified cost accounting filings must accompany the prescribed annexure for covered companies. Companies governed by the Cost Accounting Records (Fertilizer Industry) Rules, 2011 must submit a compliance report for each financial year, duly certified by a Cost Accountant, to the Central Government together with the prescribed Annexure in the specified form, creating an annual filing and professional certification obligation for covered companies.
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Provisions expressly mentioned in the judgment/order text.
Compliance report requirement: annual certified cost accounting filings must accompany the prescribed annexure for covered companies.
Companies governed by the Cost Accounting Records (Fertilizer Industry) Rules, 2011 must submit a compliance report for each financial year, duly certified by a Cost Accountant, to the Central Government together with the prescribed Annexure in the specified form, creating an annual filing and professional certification obligation for covered companies.
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