Definitions.

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..... (a) "Act" means the Companies Act, 1956 (1 of 1956); (b) "Cost Auditor" means an auditor directed to conduct an audit under sub-section (1) of section 233B of the Act; (c) "Form" m .....

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..... expressions used in these rules but not defined, and defined in the Act and rules made under clause (d) of sub-section (1) of section 209 of the Act shall have the same meanings as assigned to them in .....

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