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[Cites 0, Cited by 0] [Section 90(2)] [Section 90] [Entire Act]

State of Kerala - Subsection

Section 90(2)(ii) in The Kerala Agricultural Income Tax Act, 1991

(ii)"Accountant' means a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (Central Act XXXVIII of 1949) and includes a member of an association of accountants recognised in this behalf by the Government.