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[Cites 0, Cited by 0] [Section 58(2)] [Section 58] [Entire Act]

State of West Bengal - Subsection

Section 58(2)(iii) in The Bengal Agricultural Income-Tax Act, 1944

(iii)"accountant" means a registered accountant enrolled in the Register of Accountants, maintained by the Central Government under the Auditor's Certificate Rules, 1932, or holder of a restricted certificate under the Restricted Certificate Rules, 1932, or a member of an Association of Accountants recognised by the Central Board of Revenue;