Subsection 35 of Section 2 | Definition of cost accountant

( 35 ) " cost accountant" means a cost accountant as defined in ⁷[clause (b)] of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959);


7. Substituted for "clause (c)" by s. 2 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) -Brought into force w.e.f. 01st February, 2019.