cost Records are to be maintained as per Companies Act, 2013 -

Correct option is C

Correct Answer:
(c) u/s 148(1)

Explanation:

Under Section 148(1) of the Companies Act, 2013, certain specified companies engaged in the production of goods or providing services as prescribed by the government are required to maintain cost records. The Central Government has the power to mandate the maintenance of cost accounting records and the conduct of a cost audit for such companies.