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of <h1>Companies Must Maintain Cost Records in FORM CRA-1 for Transparency and Compliance Under Companies (Cost Records and Audit) Rules, 2014.</h1> The Companies (Cost Records and Audit) Rules, 2014, under the Companies Law, mandate the maintenance of cost records in a specified format, known as FORM CRA-1. These rules require certain companies to systematically document their cost records to ensure transparency and compliance with statutory provisions. The regulations aim to standardize the way cost information is recorded and audited, facilitating better financial oversight and accountability within companies.
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