Audit of cost accounts ordered for specified pharmaceutical companies under statutory power, imposing annual cost-records audit requirement. An audit order under section 233B mandates annual audits of cost accounting records maintained under the Cost Accounting Records (Bulk Drugs) Rules, 1974 and the Cost Accounting Records (Formulations) Rules, 1988 for specified pharmaceutical companies for the year ending 31-3-2006 or the current financial year and every financial year thereafter, with a list of named manufacturers and locations to which the requirement applies.
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.
Audit of cost accounts ordered for specified pharmaceutical companies under statutory power, imposing annual cost-records audit requirement.
An audit order under section 233B mandates annual audits of cost accounting records maintained under the Cost Accounting Records (Bulk Drugs) Rules, 1974 and the Cost Accounting Records (Formulations) Rules, 1988 for specified pharmaceutical companies for the year ending 31-3-2006 or the current financial year and every financial year thereafter, with a list of named manufacturers and locations to which the requirement applies.
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