Remuneration of the Cost Auditor.

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..... r the purpose of sub-section (3) of section 148,- (a) in the case of companies which are required to constitute an audit committee- (i) the Board shall appoint an individual, 1[who is a cost accou .....

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..... ot required to constitute an audit committee, the Board shall appoint an individual 2[who is a cost accountant] or a firm of cost accountants in practice as cost auditor and the remuneration of such c .....

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