https://www.taxtmi.com/acts?id=18756 Companies under item (A) require cost audit if overall turnover rupees fifty crore and aggregate turnover of specified product(s)/service(s) rupees twenty five crore; companies under item (B) require cost audit if overall turnover rupees one hundred crore and aggregate turnover of specified product(s)/service(s) rupees thirty five crore. Exemptions apply where export revenue in foreign exchange exceeds seventy five per cent of total revenue, where the company operates from a special economic zone, and where the company generates electricity for captive consumption through a Captive Generating Plant. en-us Sun, 13 Jul 2014 15:41:02 +0530 Wed, 04 Feb 2026 17:15:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18756 Companies under item (A) require cost audit if overall turnover rupees fifty crore and aggregate turnover of specified product(s)/service(s) rupees twenty five crore; companies under item (B) require cost audit if overall turnover rupees one hundred crore and aggregate turnover of specified product(s)/service(s) rupees thirty five crore. Exemptions apply where export revenue in foreign exchange exceeds seventy five per cent of total revenue, where the company operates from a special economic zone, and where the company generates electricity for captive consumption through a Captive Generating Plant. Act-Rules Companies Law Sun, 13 Jul 2014 15:41:02 +0530 https://www.taxtmi.com/acts?id=18756