Section 2(1) in The Cost And Works Accountants Act, 1959
(1)In this Act, unless the context otherwise requires,—(a)“associate” means an associate member of the Institute;(aa)“Authority” means the Appellate Authority referred to in section 22A;(aaa)“Board” means the Quality Review Board constituted under section 29A;(b)“cost accountant” means a person who is a member of the Institute;(c)“Council” means the Council of the Institute;(d)“dissolved company” means the Institute of Cost and Works Accountants registered under the Companies Act, 1956 (1 of 1956);(e)“fellow” means a fellow of the Institute;(ea)firm" shall have the meaning assigned to it in section 4 of the Indian Partnership Act, 1932 (9 of 1932), and includes,—(i)the limited liability partnership as defined in clause (n) of sub-section (1) of section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009); or(ii)the sole proprietorship, registered with the Institute;;(f)“Institute” means the Institute of Cost Accountants of India constituted under this Act;(fa)“notification” means a notification published in the Official Gazette;(A)a partnership as defined in section 4 of the Indian Partnership Act, 1932 (9 of 1932); or(B)a limited liability partnership which has no company as its Partner;(fb)"partner" shall have the meaning assigned to it in section 4 of the Indian Partnership Act, 1932 (9 of 1932) or in clause (q) of sub-section (I) of section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009), as the case may be;(fc)"partnership" means—(A)A partnership as defined in section 4 of the Indian Partnership Act, 1932 (9 of 1932); or(B)A limited liability partnership which has no company as its Partner;(g)“prescribed” means prescribed by regulations made under this Act;(h)“President” means the President of the Council;(i)“Register” means the Register of members maintained under this Act;(ia)“specified” means specified by rules made by the Central Government under this Act;(iaa)"sole proprietorship" means an individual who engages himself in the practice of cost accountancy or offers to perform services referred to in clauses (ii) to (iv) of sub-section (2);(ib)“Tribunal” means a Tribunal established under sub-section (1) of section 10B;(j)“Vice-President” means the Vice-President of the Council;(k)“year” means the period commencing on the 1st day of April of any year and ending on the 31st day of March of the succeeding year.
