[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
New Delhi, the ……………August, 2017
G.S.R…………….. (E).- In exercise of the powers conferred by sub-sections (1) and (2) of section 469 and section 148 of the Companies Act, 2013 (18 of 2013) (hereinafter referred as the Act), the Central Government hereby makes the following rules further to amend the Companies (cost records and audit) Rules, 2014, namely:-
1. (1) These rules may be called the Companies (cost records and audit) Amendment Rules, 2017.
(2) They shall come into force from the date of their publication in the official Gazette and shall be applicable for the financial years commencing on or after 1st day of April, 2016.
2. In the Companies (cost records and audit) Rules, 2014 (hereinafter referred to as the principal rules), after clause (f) of sub-rule (2), the following clause shall be inserted namely:-
Please refer to the attached file for details