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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

NCT Delhi - Subsection

Section 2(1)(a) in The Delhi Value Added Tax Act, 2004

(a)"accountant" means-
(i)a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949);
(ii)a person who by virtue of the provisions of sub-section (2) of section 226 of the Companies Act, 1956 (1 of 1956), is entitled to be appointed to act as an auditor of companies registered; or
(iii)[ a cost accountant within the meaning of the Cost and Works Accountants Act, 1959 (23 of 1959); or] [Inserted by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.]
(iv)[] [Existing sub-clause (iii) numbered as sub-clause (iv), vide by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.] a person referred to in section 619 of the Companies Act, 1956 (1 of 1956);