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CARO 2020 clause 3(vi) refers to cost records specified under which Companies Act section?

ASection 148(1)
BSection 135(1)
CSection 177(1)
DSection 188(1)
Answer & Solution
Correct answer: A. Section 148(1)
Clause (vi) asks whether maintenance of cost records has been specified by the Central Government under section 148(1).
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