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<h1>Amendment to Section 14A: 'Chartered Accountant' Defined, Expanding Audit Roles in Central Excise Act.</h1> Clause 104 of the Finance (No. 2) Bill, 2009, proposes amendments to section 14A of the Central Excise Act. It substitutes 'cost accountant' with 'cost accountant or chartered accountant' in subsections (1) and (2). Additionally, it introduces Explanation 2 to define 'chartered accountant' as per the Chartered Accountants Act, 1949. These changes authorize the Chief Commissioner of Central Excise to appoint either a chartered accountant or cost accountant for special audits under this section, clarifying the role and definition of a chartered accountant in this context.