Companies (cost records and audit) Second Amendment Rules, 2017

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....nd section 148 of the Companies Act, 2013 (18 of 2013) (hereinafter referred as the Act), the Central Government hereby makes the following rules further to amend the Companies (cost records and audit) Rules, 2014, namely:- 1 . These rules may be called the Companies (cost records and audit) Second Amendment Rules, 2017. 2. In the Companies (cost records and audit) Rules, 2014 (hereinafter r....

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....A Heading" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017. [F. No. 1/40/2013-CL-V] AMARDEEP SINGH BHATIA, Joint Secretary, Government of India Explanatory Memorandum: It is certified that no person is being adversely affected by giving retrospective effect to this notification. The proposed amendments have been made on accou....