Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 449] [Entire Act] Union of India - Subsection Section 449(iii) in The Companies (Cost records and audit) Rules, 2014 (iii)In my/our opinion, proper returns adequate for the purpose of the cost audit have/have not been received from the branches not visited by me/us.