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of <h1>Companies Must Maintain Detailed Cost Records for Plantation Products Under 2002 Rules; Penalties for Non-Compliance.</h1> The Cost Accounting Records (Plantation Products) Rules, 2002, established by the Central Government under the Companies Act, 1956, mandate companies engaged in the production, processing, or manufacture of specified plantation products to maintain detailed cost records. These rules apply unless the company meets criteria for small-scale industrial undertakings or has a turnover below ten crores. Companies must maintain records of materials, labor, utilities, and overheads to determine production costs. Non-compliance may result in penalties. The rules also outline requirements for statistical records, reconciliation of cost and financial accounts, and related party transactions, ensuring transparency and accountability in cost management.
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