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of <h1>2018 Amendment Updates Cost Audit Rules; Changes in Terminology, Non-Regulated Sectors, and Filing Deadlines for AGMs.</h1> The Companies (Cost Records and Audit) Amendment Rules, 2018, effective upon publication in the official Gazette, modify the 2014 rules. Key changes include updates to the terminology and entries in the non-regulated sectors table, such as substituting terms related to port and airport services, and adding new entries to specific serial numbers. Additionally, a proviso allows companies with extended Annual General Meeting deadlines to file form CRA-4 within the extended period for financial statements. The amendment also specifies that the Unit of Measurement for Customs Tariff Act Headings must align with those in the Customs Tariff Act, 1975.
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