https://www.taxtmi.com/circulars?id=11913 Companies must e-file appointment applications in Form 23C and, after Central Government approval and issuance of the formal letter of appointment, the appointed cost auditor must inform the Central Government in Form 23D within thirty days. The Ministry directed defaulting cost auditors to file all overdue Form 23D filings by the specified final date or face referral to the Institute for initiation of disciplinary proceedings; companies failing to issue appointment letters within fifteen days would be liable under the companies law provisions. en-us Mon, 05 Nov 2012 00:00:00 +0530 Wed, 11 Feb 2026 15:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11913 Companies must e-file appointment applications in Form 23C and, after Central Government approval and issuance of the formal letter of appointment, the appointed cost auditor must inform the Central Government in Form 23D within thirty days. The Ministry directed defaulting cost auditors to file all overdue Form 23D filings by the specified final date or face referral to the Institute for initiation of disciplinary proceedings; companies failing to issue appointment letters within fifteen days would be liable under the companies law provisions. Circulars Companies Law Mon, 05 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11913