Rule 7 - Rules not to apply in certain cases [Omitted] - Companies (cost records and audit) Rules, 2014

1 [***] ------------- Notes:- 1.Omitted vide F. No. 1/40/2013-CL-V - Dated 31-12-2014 before it was read as, 7. Rules not to apply in certain cases.- The requirement for cost audit under these rules shall not be applicable to a company which is covered under rule 3, and, (i) whose revenue from exports, in foreign exchange, exceeds seventy five per cent of its total revenue or (ii) which is operating from a special economic zone.