| (a) | - | "chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act,1949 (38 of 1949) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act; |
| (b) | - | "company secretary" means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980 (56 of 1980) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act; |
| (c) | - | "cost accountant" means a cost accountant as defined .... To read the full section download the app from Google Play store
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