Section 6(3B) in The Companies (Cost records and audit) Rules, 2014
(3B)[ The cost statements, including other statements to be annexed to the cost audit report, shall be approved by the Board of Directors before they are signed on behalf of the Board by any of the director authorised by the Board, for submission to the cost auditor to report thereon] [Inserted by Notification No. G.S.R. 695(E), dated 14.7.2016 (w.e.f. 30.6.2014).]
