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of <h1>Certain Companies Must Maintain Cost Records Under Companies (Cost Records and Audit) Rules, 2014 for Turnover Over 35 Crore</h1> Under the Companies (Cost Records and Audit) Rules, 2014, certain classes of companies, including foreign entities, must maintain cost records if their turnover from goods and services is at least 35 crore in the preceding financial year. This requirement applies to companies in both regulated and non-regulated sectors, covering industries such as telecommunications, electricity, petroleum products, pharmaceuticals, fertilizers, and more. The rules specify various product categories and their respective tariff headings. Exemptions include companies classified as micro or small enterprises and foreign companies with only liaison offices.
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