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[Cites 0, Cited by 6] [Entire Act]

Union of India - Section

Section 195 in The Central Excise Act, 1944

195.

[Explanation 2. For the purposes of this section, chartered accountant shall have the meaning assigned to it in clause (b) of sub-section (1) of Section 2 of the Chartered Accountants Act, 1949 (38 of 1949).]