Chartered accountant inclusion expands eligibility for nomination to conduct special audits by the Chief Commissioner under the excise provision. Amendment substitutes 'cost accountant' with 'cost accountant or chartered accountant' in the section to permit the Chief Commissioner to nominate either professional for a special audit, and adds an Explanation defining 'chartered accountant' by reference to the Chartered Accountants Act to clarify the term's statutory meaning.
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Chartered accountant inclusion expands eligibility for nomination to conduct special audits by the Chief Commissioner under the excise provision.
Amendment substitutes "cost accountant" with "cost accountant or chartered accountant" in the section to permit the Chief Commissioner to nominate either professional for a special audit, and adds an Explanation defining "chartered accountant" by reference to the Chartered Accountants Act to clarify the term's statutory meaning.
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