DRAFT
RULES UNDER THE COMPANIES ACT, 2013
COMPANIES (COST RECORDS AND COST AUDIT) RULES, 2013
In exercise of the powers conferred by
sub-sections (1) and (2) of section
469 and section 148 of the Companies Act, 2013 (18 of 103), the Central
Government hereby makes the following
rules, namely:
1. Short title and commencement
(1) These rules may be called the Companies (Cost Records and Cost Audit) Rules, 2013. (2)
They shall come into force on the
date of their publication in the
Official Gazette.
(3) They shall...
