Section 3(1)(b) in The Indian Companies (Amendment) Act, 1930
(b)has at any time, after he became so entitled and before the commencement of this Act, resided in India, shall, if he possesses such qualifications as to good character and on payment of such fee as may be prescribed under clause (b) of sub- section (2A) of section 144 of the Indian Companies Act, 1913 (7 of 1913 ), be entitled to be enrolled on the Register of Accountants referred to in that sub- section.