Section 3(2) in The Cost Accounting Records (Mining and Metallurgy) Rules, 2001
(2)The books of accounts referred to in sub-rule (1) shall be kept on a regular basis in such a manner as to make it possible to calculate the cost of mining, cost of production and cost of sales of products under reference, which are mined or manufactured or produced or processed, for every financial year, from the particulars entered therein and every such books of account and the Proformae specified in said Schedule I, shall be completed not later than ninety days from the close of the financial year of the company to which they relate.
