The Companies (cost records and audit) Second Amendment Rules, 2017

MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 20th December, 2017

G.S.R. 1526(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:—
1. These rules may be called the Companies (cost records and audit) Second Amendment Rules, 2017.
2. In the Companies (cost records and audit) Rules, 2014 (hereinafter referred to as the principal rules), in
rule 2, for clause (aa) the following clause shall be substituted and shall be deemed to have been substituted
with effect from the 1st day of July, 2017, namely:-
(aa) “Customs Tariff Act Heading” means the heading as referred to in the Additional Notes in the
First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
3. In the principal rules, in rule 3, for the words “Central Excise Tariff Act Heading”, occurring at both
the places, the words “Customs Tariff Act Heading” shall be substituted and shall be deemed to have been
substituted with effect from the 1st day of July, 2017.
4. In the principal rules, in the Annexure, in Form CRA-2, Form CRA-3 and Form CRA-4, for the words
“CETA Heading”, wherever it occurs, the words “CTA Heading” shall be substituted and shall be deemed to
have been substituted with effect from the 1st day of July, 2017.

[F. No. 1/40/2013-CL-V]
AMARDEEP SINGH BHATIA, Jt. Secy.