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Cost Accounting Records and Cost Audit - clarifications about coverage of certain sectors thereunder.

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Full Text of the Document

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.... mandatory cost audit to all units located in the specified Zones such as Special Economic Zones (SEZs), Export Processing Zones (EPZs) and Free Trade Zones (FTZs) and also to the 100% Export Oriented Units (EOUs), subject to the following: (a)  Exemption from mandatory cost audit will be available only to those units of a company that are either located in the specified Zones or qualify a....

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