Form 26a - Form For Furnishing Accountant Certificate Under The First Proviso To Sub-Section Page 3

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(i) a chartered accountant within the meaning of the Chartered Accountants Act,
1949 (38 of 1949); or
(ii) any person, who in relation to any State, is, by virtue of the provisions in sub-
section (2) of section 226 of the Companies Act, 1956 (1 of 1956), entitled
to be appointed to act as an auditor of companies registered in that State.
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