Companies (Cost Records & Audit) Amendment Rules 2018

These amendments are not applicable for December ‘ 2018 exams.

Summary:

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

CMA