Cost auditor appointment

Hello,

Would like to know the applicability of requirement of filling form 23 C  / 23 D for cost auditor appointment in case of Private Limited Companies, whoes financial year has began prior to 1st Apr 2014 (i.e. the day on which Co Law 2013  comes in to effect) ?

With recent notification now, MCA has done away with the prov of fillinf of 23C & 23 D, but does that applies to the Cos whoes year began on, say, 1st Jan 2014 ?

Pl suggest.