{"id":354,"date":"2015-01-11T00:00:00","date_gmt":"2015-01-10T18:30:00","guid":{"rendered":""},"modified":"2015-12-29T12:19:56","modified_gmt":"2015-12-29T06:49:56","slug":"companies-cost-record-and-audit-amendments-rule-2014","status":"publish","type":"post","link":"https:\/\/taxclick.org\/type\/company-law\/companies-cost-record-and-audit-amendments-rule-2014\/","title":{"rendered":"Companies cost record and audit amendments rule 2014"},"content":{"rendered":"

To be published in the Gazette of
\nIndia, Extraordinary, Part II, Section 3, Sub-section (i)I <\/strong><\/p>\n

GOVERNMENT OF INDIA MINISTRY OF
\nCORPORATE AFFAIRS NOTIFICATION <\/strong><\/p>\n

New Delhi, the 31st  December,
\n2014<\/strong> <\/p>\n

(E). In exercise of the powers
\nconferred by sub-sections (1) and (2) of section 469 and section 148 of the
\nCompanies Act, 2013 (18 of 2013), the Central Government hereby makes the
\nfollowing rules to amend the Companies (Cost Records and Audit) Rules, 2014,
\nnamely:- <\/p>\n

1. (1) These rules may be called
\nthe Companies (Cost Records and Audit) Amendment Rules, 2014. <\/p>\n

(2) They shall come into force
\nfrom the date of their publication in the Official Gazette. <\/p>\n

2, In the Companies (Cost Records
\nand Audit) Rules 2014, – <\/p>\n

(1) in rule 2, after clause (a),
\nthe following clause shall be inserted, namely:- <\/p>\n

“(an) “Central Excise
\nTariff Act Heading” means the heading as referred to in the Additional
\nNotes in the First Schedule to the Central Excise Tariff Act, 1985 [5 of 19861 <\/p>\n

(ii) for rule 3. the following
\nrule shall be substituted, namely:-<\/p>\n

“3. Application of Cost
\nRecords.- For the purposes of sub-section ( I) of section 148 of the Act, the
\nclass of companies, including foreign companies defined in clause (42) of
\nsection 2 of the Act, engaged in the production of the goods or providing
\nservices, specified in the Table below, having an overall turnover from all its
\nproducts and services of rupees thirty five crore or more during the
\nimmediately preceding financial year, shall include cost records for such
\nproducts or services in their books of account, namely:-<\/p>\n

Download Companies cost record and audit amendments rule 2014<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)I GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 31st  December, 2014 (E). 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