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applicability of section 209(1)(D) to DTH Services

CA NP Mathi Lingan (Practising Chartered Accountant) (98 Points)

01 July 2008

Can anyone clarify the applicability of section 209(1)(D) of the Companies Act, 1956 to DTH (Direct To Home) Services? Whether Cost Accounting Record Rules are applicable to DTH Services? Whether it falls under the category “Any other telecommunication service for commercial use” under telecommunication given in the List of Industries and the Products covered under section 209(1)(D) of the Companies Act, 1956 provided by the ICWAI?

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3 Replies

CMA. Bharati (service) (28 Points)
Replied 22 September 2008

Please forword some information related to sec.209(1)(d). How to maintain costing record and samples of formats of costing.

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debasish mukherjee (accountant) (24 Points)
Replied 12 August 2010

section 209(1) (d) i.e. cost accounting applicable

in the case of a company pertaining to any class of companies engaged in production, processing, manufacturing or mining activities, such particulars relating to utilisation of material or labour or to other items of cost as may be prescribed, if such class of companies is required by the Central Government to include such particulars in the books of Account:] Provided that all or any of the books of account aforesaid may be kept at such other place in India as the Board of directors may decide and when the Board of directors so decides, the company shall, within seven days of the decision, file with the Registrar a notice in writing giving the full address of that other place.]