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TMI BlogSection 233B of the Companies Act, 1956 - Audit of Cost accounts in certain cases - order under section 233B(1).X X X X Extracts X X X X X X X X Extracts X X X X ..... necessary to do so, hereby directs that all companies to which the Companies (Cost Accounting Records) Rules, 2011 apply, and which are engaged in the production, processing, manufacturing or mining of the following products/activities, including intermediate products and articles or allied products thereof, and wherein the aggregate value of the turnover made by the company from sale or supply of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Oils (incl. vanaspati) Chapters 12 and 15 3. Packaged food products Chapters 2 to 25 (except Chapters 5, 6, 14, 23 and 24) 4. Organic & Inorganic Chemicals Chapters 28, 29, 32, 38 and 39 5. Coal & Lignite Chapter 27 6. Mining & Metallurgy of ferrous & non-ferrous metals Chapters 26 and 74 to 83 (except Chapters 76 and 77) 7. Tractors & other motor vehicles (incl. automotive compone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as laid down vide Ministry of Corporate Affairs' General Circular No. 15/2011 dated 11th April 2011. 3. The audit shall be conducted in such manner as will enable the cost auditor to prepare the report in accordance with the Companies (Cost Audit Report) Rules, 2011 published vide G.S.R. 430(E) dated 3rd June 2011. The report of the cost auditor shall be forwarded to the Central Government in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eplacing the earlier company specific order. 6. All companies wherein this industry specific cost audit order and the similar orders issued on 2nd May 2011 and 30th June 2011 are not applicable but their products/activities were covered under the company specific cost audit orders issued prior to 31st March 2011 shall comply with the said company specific orders before their withdrawal becomes ef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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