lf the goods or services under reference are used for captive consumption' proper records shall be maintained showing the quantity and cost of each such goods or services transferred to other departments or cost centres or units of the company for self-consumption and sold to outside parties separately.
Section 20: Captive Consumption
Companies (cost records and audit) Amendment Rules, 2017.Central Rules · 2013
Where this provision sits
| Act | Companies (cost records and audit) Amendment Rules, 2017. |
|---|---|
| Section | 20 |
| Marginal note | Captive Consumption |
| Jurisdiction | Central |
| Status | In force as published by the source |
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