Section 148 of the Companies Act, 2013 contains provisions relating to the cost records and cost audit applicability under the Companies Act. The salient feature of section 148 are summarized ...
The circular also addresses doubts regarding the import of components by MOOWR units for manufacturing and subsequent supply to final manufacturers of cellular mobile phones. It specifies that such ...
Individuals, HUF, association or a company registered under Section 8 of the Companies Act, 2013, qualify for this provision; provided the following conditions are satisfied: The particular individual ...