Dear Team
i want tonfirm that whether Section 233B (Audit of cost accounts in certain cases) of companies act 1956 is applicable to Pvt Ltd co. or not..
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cost audit u/s 233b
Replies (5)
cost audit mandatory only 48 industries as per companies act 1956
Cost Audit is compulsory for Co.s Engaged in Manufacturing, Production , Mining and similar Activities. it's not described anywhere whether it's applicable on Pvt. or Public Ltd. co.
COST AUDIT applicable to the companies pertaining to any class of companies engaged in the production, processing, manufacturing or mining activities except the small scale industries having their total turnover less than rupees ten crores.
http://www.mca.gov.in/MinistryWebsite/dca/mcaoffices/cab.html
| Originally posted by :adnan | ||
| " |
cost audit mandatory only 48 industries as per companies act 1956
can i get the list of 48 industries?and want to confirm whether cost it is applicable for companes involved in the business of manufacturing of auto component? |
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There is List of 44 companies & products covered under Sec 209(1)(d) of The Companies Act, 1956.
You can also see this list on https://www.mca.gov.in/Ministry/RecordRules44.html this URL
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