Government of India
Ministry of Corporate Affairs
New Delhi, the 3rd December 2018
G.S.R………(E),- In exercise of the power conferred by sub-section(1) and (2) of Section 469 and Section 148 of the Companies Act 2013 (18 of 2013), 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, 2018
(2) They shall come into force on the date of their publication in the official Gazette.