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Cost Records and Audit Rules Rule 1
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The Companies (Cost Records and Audit) Rules, 2014

Rule 1 Short title and commencement

Chapter
I · Application
Text as on
14 August 2026
1. Short title and commencement.- (1) These rules may be called the Companies (cost records and audit) Rules, 2014.
(2) They shall come into force on the date of publication in the Official Gazette.