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

Union of India - Subsection

Section 2(1)(h) in Chartered Accountants Act, 1949

(h)"registered accountant" means any person who has been enrolled on the Register of Accountants maintained by the Central Government under the Auditors' Certificates Rules, 1932;
(ha)"specified" means specified by rules made by the Central Government under this Act;
(haa)"sole proprietorship" means an individual who engages himself in the practice of accountancy or offers to perform services referred to in clauses (ii) to (iv) of sub-section (2);
(hb)"Tribunal" means a Tribunal established under sub-section (1) of section 10B;