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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 2(1)(a) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(a)"accountant" means-
(i)a chartered accountant within the meaning of clause (b) of sub-section (1) of section 2 of the Chartered Accountant's Act, 1949; or
(ii)a person who by virtue of the provisions of section 141 of the Companies Act, 2013, is entitled to be appointed to act as an auditor of companies registered; or
(iii)a cost accountant within the meaning of the Cost and Works Accountants Act, 1959; or
(iv)a person referred to in section 139 and section 143 of the Companies Act, 2013;