Cost audit report filing deadline extended; timely board submission under the revised date will not be treated as non compliance. If the cost auditor submits the cost audit report to the Board of Directors by the revised deadline, such submission will not be treated as a violation of Rule 6(5) of the Companies (Cost Records and Audit) Rules, 2014; thereafter the company must file e form CRA 4 within thirty days of receipt of the auditor's report, except where an AGM extension permits filing under the proviso to Rule 6(6).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cost audit report filing deadline extended; timely board submission under the revised date will not be treated as non compliance.
If the cost auditor submits the cost audit report to the Board of Directors by the revised deadline, such submission will not be treated as a violation of Rule 6(5) of the Companies (Cost Records and Audit) Rules, 2014; thereafter the company must file e form CRA 4 within thirty days of receipt of the auditor's report, except where an AGM extension permits filing under the proviso to Rule 6(6).
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