The Companies (Branch Audit Exemption) Rules, 1961

[See section 228(4) of the Companies Act, 1956]

Contents
Sections	Particulars
1	Short title
2	Definitions
3	Exemption based on quantum of activity

In exercise of the powers conferred by sub-section (4) of section 228 of the Companies Act, 1956 (1 of 1956), the Central Government hereby makes the following rules, namely: -