22 October 2016
as per rule 4 of cost audit rules, every company specified in rule 3 A of cost audit rules shall gets cost audit if the overall turnover of the company from all of its products and services during immediately preeceding financial year is 50 crore or more and agregate turnover from indivisual products or services is 25 crore or more. (for item A)
and for item B , IF THE OVERALL TURNOVER OF THE COMPANY FROM ALL OF ITS PRODUCTS AND SERVICES DURING IMMEDIATELY PREECEDING FINANCIAL YEAR IS 100 CRORE OR MORE AND FROM SINGLE PRODUCT OR SERVICE IS RUPEES 25 CRORE OR MORE