Section 2(2) in Uttarakhand Value Added Tax Rules, 2005
(2)"Accountant" means a Chartered Accountant, as defined in the Chartered Accountants Act, 1949 or a Cost Accountant as defined in the Cost and Works Accountants Act, 1959 or a member of an Association of Accountants recognised in this behalf by the Central Board of Revenue, or a person who has acquired any one of the following qualifications -(a)Senior All India Diploma in Commerce awarded by the All India Board of Technical Studies in Commerce, Business Administration and Economics of All India Council of Technical Education, provided that the Diploma holder took "Advanced Accountancy and Auditing" as his optional subject; or(b)Certificate of having passed the first examination conducted by the Central Government under the Auditor's Certificate Rules, 1932; or(c)A Degree of any Indian University incorporated by any law for the time being in force in Commerce, with Advanced Accountancy or Higher Auditing as one of the Subjects; or(d)Certificate of having passed any other examination recognized by the State Government in this behalf,
