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Maintenance of records

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....m CRA-1. ^1[Provided that in case of company covered in serial number 12 and serial numbers 24 to 32 of item (B) of rule 3, the requirement under this rule shall apply in respect of each of its financial year commencing on or after 1^st  day of April, 2015.] (2) The cost records referred to in sub-rule (1) shall be maintained on regular basis in such manner as to facilitate calculation ....

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