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    <title>Draft Rules (6th phase) under Companies Act 2013</title>
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    <description>The draft rules require identified classes of companies to maintain Cost Records in prescribed form for each financial year, enabling calculation of per unit production or operation costs and margins, and mandate that companies required to maintain such records obtain a Cost Audit by a cost auditor who must submit a prescribed Cost Audit Report to the Board within the specified period.</description>
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