Applicability for cost audit.

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....rvices during the immediately preceding financial year is rupees fifty crore or more and the aggregate turnover of the individual product or products or service or services for which cost records are required to be maintained under rule 3 is rupees twenty five crore or more. (2) Every company specified in item (B) of rule 3 shall get its cost records audited in accordance with these rules if th....

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.... term "Captive Generating Plant" shall have the same meaning as assigned in rule 3 of the Electricity Rules, 2005.]     ************** NOTES:- 1.  Substituted vide Notification No. G.S.R. 01(E) dated 31-12-2014 before it was read as, "4. Applicability for cost audit.- (1) Every company engaged in a strategic industry and covered und....

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....service is rupees one hundred crore or more. (4) In the case of a company engaged in medical products or devices referred to in sub-clause (b) of clause (D) of rule 3, - (i) which has multiple products or devices (i.e. a company producing, importing and supplying or trading in more than one medical device or product), the requirement for cost audit shall apply to a medical device....