Section 148 of CA 2013 : Section 148: Central Government To Specify Audit Of Items Of Cost In Respect Of Certain Companies

CA 2013

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Explanation using Example

Example Application of Section 148 of The Companies Act, 2013

Imagine a scenario where XYZ Manufacturing Ltd. is a company engaged in the production of steel. The Central Government, aiming to enhance transparency in the usage of resources in the steel industry, issues an order under Section 148(1) of the Companies Act, 2013. This order mandates that XYZ Manufacturing Ltd. includes detailed information about the utilization of raw materials and labor costs in their books of account.

Furthermore, due to XYZ Manufacturing Ltd. having a significant turnover, the Central Government...

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