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of <h1>Cost Audit Exemptions Under Rule 7 Removed for Companies with High Export Revenue or in Special Economic Zones.</h1> Rule 7 of the Companies (Cost Records and Audit) Rules, 2014, initially exempted certain companies from the requirement of cost audits. Specifically, this exemption applied to companies covered under Rule 3 if their revenue from exports in foreign exchange exceeded 75% of their total revenue or if they operated from a special economic zone. However, this provision was omitted as of December 31, 2014, meaning these exemptions are no longer applicable.
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