Section 4(1)(iii) in Chartered Accountants Act, 1949
(iii)any person who has passed the examination for the government diploma in accountancy or an examination recognized as equivalent thereto by the rules for the award of the government diploma in accountancy before the commencement of this Act, and who, although not duly qualified to be registered as an accountant under the Auditors' Certificates Rules, 1932, fulfils such conditions as the Central Government may specify in this behalf;