G.S.R…………….. (E).- In exercise of the powers conferred by sub-sections (1) and (2) of section 469 and section 148 of the Companies Act, 2013 (18 of 2013) (hereinafter referred as the Act), the Central Government hereby makes the following rules further to amend the Companies (cost records and audit) Rules, 2014, namely:-

  G.S.R…………….. (E).- In exercise of the powers conferred by sub-sections (1) and (2) of section 469 and section 148