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....agement 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);] (c) "Form" means a form appended to these rules; ....