Section 63(1)(i) in The Gujarat Value Added Tax Act, 2003
(i)a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949) and includes persons who by virtue of the provisions of sub-section (2) of section 226 of the Companies Act, 1956(1 of 1956) is entitled to be appointed to act as an auditor of companies;