Cost records maintenance requires prescribed Form CRA-1 under companies cost records and audit rules for standardized compliance. Maintenance of company cost records is required in the prescribed form specified by the Companies (cost records and audit) Rules, 2014, namely Form CRA-1 (FORM CRA-I), standardising the manner and content of cost accounting and related documentation for compliance, inspection and verification under Companies Law.
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Provisions expressly mentioned in the judgment/order text.
Cost records maintenance requires prescribed Form CRA-1 under companies cost records and audit rules for standardized compliance.
Maintenance of company cost records is required in the prescribed form specified by the Companies (cost records and audit) Rules, 2014, namely Form CRA-1 (FORM CRA-I), standardising the manner and content of cost accounting and related documentation for compliance, inspection and verification under Companies Law.
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