Section 20(2)(b) in The Cost and Works Accountants (Election to the Council) Rules, 2006
(b)may, in addition, place on his ballot paper the number 2, or the numbers 2 and 3 or the numbers 2, 3 and 4 (in Arabic or Roman numerals or in words) and so on in the squares opposite the names of other candidates in the order of his preference, upto the maximum nUmber of preferences available to him under sub-rule (1).