INDIA CODE

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Rule 6, Cost Accountants Act Rules, 1959 [S1F-V1M]

As at 6 September 2026. In force from 25 November 1959.

In Cost Accountants Act Rules, 1959 [R10-42K]. This text from 25 November 1959. No other text held.

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Cite: Rule 6, Cost Accountants Act Rules, 1959 [S1F-V1M]. Machine: S1F-V1M.

6. Records and returns.—(1) Every licensee shall maintain a record of the carrying on of a licensed activity in Form A and shall preserve it for a period of five years. (2) The annual return under sub-section (2) of section 7 of the Act shall be furnished in Form B on or before the thirtieth day of June every year.

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Rule 6, Cost Accountants Act Rules, 1959 [S1F-V1M]