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NOTICE INVITING COMMENTS ON THE DRAFT COMPANIES (COST RECORDS AND AUDIT) AMENDMENT RULES, 2016

News and Press Release - Dated:- 24-2-2016 - GOVERNMENT OF INDIA Ministry of Corporate Affairs Dated the 23rd February, 2016 1. The Draft Companies (Cost Records and Audit) Amendment Rules, 2016 has been placed on the Ministry s website at www.mca.gov.in. It has been decided to invite suggestions/comments on the above draft. 2. Suggestions/comments on above mentioned draft along with the justifications in brief may be sent latest by 08.03.2016 through email at cra@mca.gov.in. It is requested tha .....

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ise of the powers conferred by sub-sections (1) and (2) of section 469 and section 148 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (cost records and audit) Rules, 2014, namely:- 1. (1) These rules may be called the Companies (cost records and audit) Amendment Rules, 2016. (2) They shall come into force from the date of their publication in the official Gazette. 2. In the Companies (cost records and audit) Rules, .....

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a under Indian Telegraph Act, 1885 and regulated by the Telecom Regulatory Authority of India under the Telecom Regulatory Authority of India Act, 1997 (24 of 1997); Not applicable. 2. Generation, transmission, distribution and supply of electricity regulated by the relevant regulatory body or authority under the Electricity Act, 2003 (36 of 2003), other than for captive generation (referred to in the Electricity Rules, 2005); Generation- 2716; Other Activity- Not Applicable 3. Petroleum product .....

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ce, space and atomic energy sectors excluding any ancillary item or items; Explanation. - For the purposes of this sub-clause, any company which is engaged in any item or items supplied exclusively for use under this clause, shall be deemed to be covered under these rules 8401; 8801 to 8805; 8901 to 8908. 2. Turbo jets and turbo propellers; 8411 3. Arms, ammunitions and Explosives; 3601 to 3603; 9301 to 9306. 4. Propellant powders; prepared explosives (other than propellant powders); safety fuse .....

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mooring, re-mooring, hooking, measuring, loading and unloading services rendered by a Port in relation to a vessel or goods regulated by the Tariff Authority for Major Ports under section 47A of the Major Port Trusts Act, 1963(38 of 1963); Not applicable. 8. Aeronautical services of air traffic management, aircraft operations, ground safety services, ground handling, cargo facilities and supplying fuel rendered by airports and regulated by the Airports Economic Regulatory Authority under the Air .....

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stock, railway or tramway fixtures and fittings, mechanical (including electro mechanical) traffic signalling equipment s of all kind; 8601 to 8608 14 Cement; 2523; 6811 to 6812 15 Ores and Mineral products; 2502 to 2522; 2524 to 2526; 2528 to 2530; 2601 to 2617 16 Mineral fuels (other than Petroleum), mineral oils etc.; 2701 to 2708 17 Base metals; 7401 to 7403; 7405 to 7413; 7419; 7501 to 7508; 7601 to 7614; 7801 to 7802; 7804; 7806; 7901 to 7905; 7907; 8001; 8003; 8007; 8101 to 8113. 18 Inorg .....

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inical centres or test laboratories; Not applicable. 23 Education services, other than such similar services falling under philanthropy or as part of social spend which do not form part of any business. Not applicable. 24 Milk powder; 0402 25 Insecticides; 3808 26 Plastics and polymers; 3901 to 3914; 3916 to 3921; 3925 27 Tyres and tubes; 4011 to 4013 28 Paper; 4801 to 4802. 29 Textiles; 5004 to 5007; 5106 to 5113; 5205 to 5212; 5303; 5310; 5401 to 5408; 5501 to 5516 30 Glass; 7003 to 7008; 7011 .....

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ulator; (xi) Ventricular peripheral shud; (xii) Spinal implants; (xiii) Automatic impalpable cardiac deflobillator; (xiv) Pacemaker (temporary and permanent); (xv) Patent ductus arteriosus, atrial septal defect and ventricular septal defect closure device; (xvi) Cardiac re-synchronize therapy ; (xvii) Urethra spinicture devices; (xviii) Sling male or female; (xix) Prostate occlusion device; and (xx) Urethral stents: 9018 to 9022 (ii) in rule 6, in sub-rule (1), the following proviso shall be ins .....

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der; (b) the individual or the firm, as the case may be, satisfies the criteria provided in section 141 of the Act; (c) the proposed appointment is within the limits laid down by or under the authority of the Act; (d) the list of proceedings against the cost auditor or audit firm or any partner of the audit firm pending with respect to professional matters of conduct, as disclosed in the certificate, is true and correct. (iii) in rule 6, in sub-rule (3), the following proviso shall be inserted, .....

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