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    <title>Amendment of section 14A</title>
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    <description>Amendment replaces references to cost accountant with cost accountant or chartered accountant in the operative subsections, renumbers the existing Explanation as Explanation 1, and inserts an Explanation 2 that defines chartered accountant by reference to the chartered accountants statute, thereby expanding professional eligibility for functions under the excise provision.</description>
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      <title>Amendment of section 14A</title>
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      <description>Amendment replaces references to cost accountant with cost accountant or chartered accountant in the operative subsections, renumbers the existing Explanation as Explanation 1, and inserts an Explanation 2 that defines chartered accountant by reference to the chartered accountants statute, thereby expanding professional eligibility for functions under the excise provision.</description>
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