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Maintenance of books of cost accounts as per Cost Accounting Records Rules.
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....ost Accounting Records Rules. Sir, It has been brought to the notice of this Department that many of the companies for which maintenance of books of accounts have been made mandatory under Section 209(1)(d) of the Companies Act, 1956 and Cost Accounting Records Rules prescribed, have failed to keep such books of accounts in the manner indicated thereunder. It may be mentioned that books of cost ....