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of <h1>Construction Industry Must Comply with Companies (Cost Accounting Records) Rules, 2011; No Exemption Granted by Ministry.</h1> The Ministry of Corporate Affairs has decided not to exempt the construction industry from the applicability of the Companies (Cost Accounting Records) Rules, 2011. Companies in the construction and development sectors that meet certain thresholds must maintain cost accounting records and file compliance reports with the Central Government. Exceptions include companies acting solely as contractors or sub-contractors paid only conversion charges, non-corporate joint ventures, unlisted companies below threshold limits, and entities governed by special acts. Currently, no cost audit is required for these companies, but compliance with cost accounting standards is mandatory.
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