valid as on 30/06/2025

10.2.1-Companies (Cost Records and Audit) Rules, 2014

1. Short title and commencement.-

These rules may be called the Companies (cost records and audit) Rules, 2014.

(2) They shall come into force on the date of publication in the Official Gazette.

1. Substituted vide Companies (Cost Records and Audit) Amendment Rules, 2025 dated 30.05.2021. To view the notification Click Here  

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