Section 2(1)(f) in The Cost And Works Accountants Act, 1959
(f)“Institute” means the Institute of Cost Accountants of India constituted under this Act;(fa)“notification” means a notification published in the Official Gazette;(A)a partnership as defined in section 4 of the Indian Partnership Act, 1932 (9 of 1932); or(B)a limited liability partnership which has no company as its Partner;(fb)"partner" shall have the meaning assigned to it in section 4 of the Indian Partnership Act, 1932 (9 of 1932) or in clause (q) of sub-section (I) of section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009), as the case may be;(fc)"partnership" means—(A)A partnership as defined in section 4 of the Indian Partnership Act, 1932 (9 of 1932); or(B)A limited liability partnership which has no company as its Partner;