2. Amendment of Section-54(2) of Bihar Act 27, 2005.
- Explanation 2 of Section 54(2) shall be substituted in the manner, namely:-"Explanation 2. - For the purposes of this section, "accountant" means a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949) and Institute of Cost and Works Accountants of India Act, 1959 and includes a person who, by virtue of the provisions of subsection (2) of Section 226 of the Companies Act, 1956 (1 of 1956), is entitled to be appointed to act as an auditor of companies registered in any State."Part-II Amendment of the Indian Stamp Act, 1899 (Act 11 of 1899)
