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Cost_records_and_audit_Rules_2014

Section / Rule Number Content


1. Short title and commencement.
2 Definitions.
3.Rounding off of consideration for specified services, equalisation levy, etc
4 Payment of Equalisation levy
5. Statement of specified services
6 Time limit to be specified in the notice calling for statement of specified services
7 Notice of demand
8 Form of appeal to Commissioner of Income-tax (Appeals)
9 Form of appeal to Appellate Tribunal

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