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Cost audit

Malobika Ghosh (112 Points)

02 November 2019

provision of section 148 is applicable for foreign company?

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Sai Chandu Reddy (CA Article Assisstant) (159 Points)
Replied 04 November 2019

Yes, As per Rule 3 of Companies(Cost records and audit) Rules, 2014 it is told that for the purpose of Section 148(1) class of companies includes foreign companies as defined in section2(42) of the Act.
Hope it helps.
-Sai Chandu Reddy

PINKY KUMARI (42 Points)
Replied 06 December 2019

Yes, provisions of section 148 are applicable for foreign companies also

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