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    <title>Clarification under section 224 (1B) of the Companies Act, 1956 read with section 233 of the Act.</title>
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    <description>A cost auditor&#039;s appointment is deemed concluded upon submission of the cost audit report to the Central Government pursuant to the Cost Audit Report Rules; the specified number for statutory limits must be computed by counting companies where the auditor is appointed and reports are yet to be submitted, and companies with outstanding reports are to be included for the ceiling on cost audits.</description>
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      <description>A cost auditor&#039;s appointment is deemed concluded upon submission of the cost audit report to the Central Government pursuant to the Cost Audit Report Rules; the specified number for statutory limits must be computed by counting companies where the auditor is appointed and reports are yet to be submitted, and companies with outstanding reports are to be included for the ceiling on cost audits.</description>
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