Clause viii of caro

CLAUSE VIII OF THE CARO STATES THE MAINTAINANCE OF COST RECORDS U/S 209(1)(D) BY THE COMPANY IF PRESCRIBED BY THE GOVERNMENT.

MY QUESTION IS UNDER WHICH SECTION GOVT PRESCRIBED?

IN MY OPINION IF IT IS SEC. 233B THEN IT IS COMPULSORY TO MAINTAINS COST RECORDS IF THE ANY ONE OF THE FOLLOWING CONDITIONS SATISFIED.

1) IF IT IS LISTED ON THE STOCK EXCHANGE OR.

2) TURNOVER DURING THE P.Y EXCEEDS THE RS. 20.00 CRORES.

PLS TELL M AM I RIGHT ????