Designation change: 'cost accountant' replaces 'cost accountant in practice' and the institute name is updated. Amendment revises statutory terminology by substituting the phrase cost accountant for 'cost accountant in practice' in the operative text and proviso, and updates the Explanation to change the institutional name to 'Institute of Cost Accountants of India.'
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Provisions expressly mentioned in the judgment/order text.
Designation change: 'cost accountant' replaces 'cost accountant in practice' and the institute name is updated.
Amendment revises statutory terminology by substituting the phrase cost accountant for "cost accountant in practice" in the operative text and proviso, and updates the Explanation to change the institutional name to "Institute of Cost Accountants of India."
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