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Cost auditor appointment for toll tax cos

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(Querist)
10 August 2021 Is cost audit applicable for private companies collecting toll tax on behalf of NHAI via tender?
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CS Divesh Goyal

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CS Divesh Goyal (Expert)
10 August 2021 Activity of Toll Tax doesn't fall under cost audit schedules
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CS Divesh Goyal

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CS Divesh Goyal (Expert)
10 August 2021 Bcoz, Cost audit is required for Companies which are falling under Table A or Table B of the concerned section.
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