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Late Appointment of Cost Auditor

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A Ltd. Which was required to appoint cost auditor for F.Y. 2022-23 with 180 days till 25.09.2022. Company did not appointed cost auditors till 14.12.2023. What is penalty imposable on company and directors??
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https://docs.google.com/document/d/1moVumlnfSiFQ4RPs4hh0syYnsdUBqWpv2gTkg3g0oW4/edit?usp=sharing


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