Whether place of manufacture can be deemed to be branch office for purposes of carrying out audit

Whether place of manufacture can be deemed to be branch office for purposes of carrying out audit https://www.taxtmi.com/circulars?id=10668 A place of manufacture is within the statutory definition of a branch office and must be audited as such under the Companies Act unless exempted by the Branch Audit Exemption Rules; records held at the head office do not change branch status and the auditor determines the procedure for auditing those records. en-us Tue, 09 May 1961 00:00:00 +0530 Thu, 16 Jun 2011 10:44:00 +0530 TaxTMI RSS Generator Whether place of manufacture can be deemed to be branch office for purposes of carrying out audit https://www.taxtmi.com/circulars?id=10668 A place of manufacture is within the statutory definition of a branch office and must be audited as such under the Companies Act unless exempted by the Branch Audit Exemption Rules; records held at the head office do not change branch status and the auditor determines the procedure for auditing those records. Circulars Companies Law Tue, 09 May 1961 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10668