Whether the Cost Auditor can perform any other service for the same company

Section 141(3)(i) of the Companies Act, 2013 states any person whose subsidiary or associate company or any other form of entity, is engaged as on the date of appointment in consulting and specialised services as restricted for statutory auditors in section 144, shall be disqualified for appointment as auditor of a company. 1.1. Restricted services…

Chapter II – Officers of Customs

Section 3. Classes of officers of customs. – There shall be the following classes of officers of customs, namely :- (a)     Chief Commissioners of Customs; (b)     Commissioners of Customs; (c)     Commissioners of Customs (Appeals); (cc)    Joint Commissioners of Customs; (d)     Deputy Commissioners of Customs; (e)     Assistant Commissioners of Customs or Deputy Commissioner of Customs (f)     …

Chapter I – Preliminary

Section 1. Short title, extent and commencement.  – (1) This Act may be called the Customs Act, 1962. (2) It extends to the whole of India. (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.   Section 2.  Definitions. – In this Act,…

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