Section 3(4) in The Companies (Cost Audit Report) Rules, 2011
(4)Notwithstanding anything contained in sub-rule (2) and (3) above, every company and every cost auditor shall follow the procedure prescribed vide Ministry of Corporate Affairs' General Circular No. 15/2011 [File No. 52/5/CAB-2011) dated April 11, 2011.
