Section 2(1)(i) in The Cost And Works Accountants Act, 1959
(i)“Register” means the Register of members maintained under this Act;(ia)“specified” means specified by rules made by the Central Government under this Act;(iaa)"sole proprietorship" means an individual who engages himself in the practice of cost accountancy or offers to perform services referred to in clauses (ii) to (iv) of sub-section (2);(ib)“Tribunal” means a Tribunal established under sub-section (1) of section 10B;