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[Cites 0, Cited by 0] [Section 17CB(3)] [Section 17CB] [Entire Act]

Union of India - Subsection

Section 17CB(3)(a) in Income Tax Rules, 1962

(a)"accountant" shall mean a fellow of the Institute of Chartered Accountants of India within the meaning of the Chartered Accountants Act, 1949 (38 of 1949) who is not appointed by the trust or institution as an auditor;