According to the General Clauses Act, 1897, by what date must ABC Ltd. file the cost auditor appointment, and how is this timeline calculated?

(1) As per the Companies (Cost Records and Audit) Rules, 2014, every prescribed company shall inform the cost auditor concerned of his or her or its appointment as such and file a notice of such appointment with the Central Government within a period of thirty days of the Board meeting in which such appointment is made or within a period of one hundred and eighty days of the commencement of the financial year, whichever is earlier. As per section 9 of the General Clauses Act, 1879, in any legislation or regulation, it shall be sufficient, for the purpose of excluding the first in a series of days or any other period of time to use the word "from" and for the purpose of including the last in a series of days or any other period of time, to use the word “to”. In the given question, the time limit will be 31 August 2024 [within 30 days of 1 August 2024 (date of the Board meeting)] or 27 September 2024 (180 days from commencement of financial year), whichever is earlier. Thus, ABC Ltd. shall file the cost auditor appointment by 31 August 2024.