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[Cites 0, Cited by 0] [Section 97] [Entire Act]

State of Kerala - Subsection

Section 97(1) in Kerala Value Added Tax Rules, 2005

(1)The Chartered Accountant referred to in section 4 and in clause(c) of section 86 shall be a Chartered Accountant as defined in Chartered Accountants Act, 1949 (Central Act XXXVIII of 1949).