Section 2(a) in Arunachal Pradesh Goods Tax Act, 2005
(a)"Accountant" means-(i)a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949;(ii)a person who by virtue of the provisions of section 226(2) of the Companies Act, 1956, is entitled to be appointed to act as an auditor of Companies registered; or(iii)a person referred to in Section 619 of the Companies Act, 1956.
