Cost audit
Malobika Ghosh (112 Points)
02 November 2019
provision of section 148 is applicable for foreign company?
2 Replies
Sai Chandu Reddy
(CA Article Assisstant)
(159 Points)
Replied 04 November 2019
Yes, As per Rule 3 of Companies(Cost records and audit) Rules, 2014 it is told that for the purpose of Section 148(1) class of companies includes foreign companies as defined in section2(42) of the Act.
Hope it helps.
-Sai Chandu Reddy
Hope it helps.
-Sai Chandu Reddy
PINKY KUMARI
(42 Points)
Replied 06 December 2019
Yes, provisions of section 148 are applicable for foreign companies also
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