Appointment of chartered accountants or cost accountants authorized for special audit under Central Excise Act amendment. The amendment substitutes references in subsections (1) and (2) to read 'cost accountant or chartered accountant', renumbers the existing Explanation as Explanation 1 and inserts Explanation 2 defining 'chartered accountant' by reference to the Chartered Accountants Act, 1949, thereby permitting the Chief Commissioner of Central Excise to nominate a chartered accountant or cost accountant for special audit under section 14A.
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Appointment of chartered accountants or cost accountants authorized for special audit under Central Excise Act amendment.
The amendment substitutes references in subsections (1) and (2) to read "cost accountant or chartered accountant", renumbers the existing Explanation as Explanation 1 and inserts Explanation 2 defining "chartered accountant" by reference to the Chartered Accountants Act, 1949, thereby permitting the Chief Commissioner of Central Excise to nominate a chartered accountant or cost accountant for special audit under section 14A.
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