Companies (Cost Records & Audit) Amendment Rules 2018 published by MCA on 3rd December, 2018.
These amendments are not applicable for December ‘ 2018 exams.
|Head||Old Content||Amended Content||Addition (New)|
|Sl. No. 8||By Airports||At the Airports||N.A.|
|Sl. No. 13||N.A.||N.A.||CTA 8609 (Containers)|
|Sl. No. 19||N.A.||N.A.||CTA 5307 (Global mobile personal communication services)|
|Sl. No. 28||Paper||Replaced with “Pulp and Paper”||CTA 4701 to 4704 (Pulp of Wood & other substances )|
|Sl. No. 29||N.A.||N.A.||CTA 5307 (Global mobile personal communication services)|
|Sl. No. 33||Word “Deflobillator”||Word “Defibrillators”||N.A.|
|Rule-6||N.A.||Provided that the companies which have got extension of time of holding annual general meeting under sec 96(1) of the companies Act, 2013, may file form CRA-4 within resultant extended period of filling financial statements under section 137 of the companies act, 2013|