ACS
77 Points
Joined March 2011
Pankaj, you don't have to go to the nearest chapter for confirming this information.
Since this article was first sourced by me (3 months ago), therefore, I shall also provide you the urls for both the dates wherein you can check youself what was the condition before and how it stands now.
See for Notification, Kolkata 17th November 2008 on pg 5, Regulation 30 (2)(a)https://www.icwai.org/icwainew/docs/acts_rules/Gazette17112009.pdf
and then read New Notification, Kolkata the 25th May 2012 under Regulation 8 https://www.icwai.org/icwainew/docs/Gazette25052012.pdf