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....ications specified under clause (d) of sub-section (2) of the said section 146A, namely :- (a) a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); or (b) a Cost Accountant within the meaning of the Cost and Works Accountants Act, 1959 (23 of 1959); or (c) a Company Secretary within the meaning of the Company Secretaries Act, 1980 (56 of 1980), wh....

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