662/CBDT.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ct in case companies assessed by them come within the purview of these provisions and if so, examine the report of the Auditor on the Cost accounts and statements maintained by the company. At present the statutory cost audit under section 233-B of the Companies Act, 1956 is not an annual feature. Therefore, the statutory cost audit report may not become available in all cases to the Income-tax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X