https://www.taxtmi.com/circulars?id=10161 Income-tax Officers must verify whether a company is subject to cost audit and, if so, examine the Auditor's report on cost accounts and cost statements before completing assessments. If a statutory cost audit report for the relevant year is not available, officers shall call for and examine the regularly maintained cost accounting records and cost statements prescribed by the Cost Accounting Records Rules to determine the company's income. en-us Sat, 02 Mar 1974 00:00:00 +0530 Sat, 11 Jun 2011 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10161 Income-tax Officers must verify whether a company is subject to cost audit and, if so, examine the Auditor's report on cost accounts and cost statements before completing assessments. If a statutory cost audit report for the relevant year is not available, officers shall call for and examine the regularly maintained cost accounting records and cost statements prescribed by the Cost Accounting Records Rules to determine the company's income. Circulars Income Tax Sat, 02 Mar 1974 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10161