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    <title>Revocation of exemption.</title>
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    <description>The Central Government may revoke an exemption under the Companies (Branch Audit Exemption) Rules, 1961 after giving the company a reasonable opportunity to object, if there is a contravention of exemption terms, a material alteration in circumstances relating to scrutiny, check or audit of branch office accounts, or any other reason leading the Central Government to conclude the exemption is no longer necessary or justified.</description>
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      <description>The Central Government may revoke an exemption under the Companies (Branch Audit Exemption) Rules, 1961 after giving the company a reasonable opportunity to object, if there is a contravention of exemption terms, a material alteration in circumstances relating to scrutiny, check or audit of branch office accounts, or any other reason leading the Central Government to conclude the exemption is no longer necessary or justified.</description>
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