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....with the Public Financial Management System (PFMS);] (b) "chartered accountant" shall have the meaning assigned to it in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949; ^2[(ba) "electronic form" shall have the same meaning assigned to it in clause (r) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);] ....

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....31st day of March of the next calendar year; ^3[(f) "FCRA Account" means the FCRA Account referred to in section 17 of the Act.] (2) Words and expressions used and not defined herein but defined in the Act shall have the meaning assigned to them in the Act.     ******************* NOTES:- 1. Inserted vide Notification No. G.S.R. 199(E) dated 07-03-2019&....