Section 105 - Amendment of section 14A - Finance (No. 2) Act, 2009

Amendment of section 14A. 105. In section 14A of the Central Excise Act,— (i) in sub-sections (1) and (2), for the words "cost accountant,", the words "cost accountant or chartered accountant" shall be substituted; (ii) the Explanation shall be renumbered as Explanation 1 thereof, and after Explanation 1 as so renumbered, the following Explanation shall be inserted, namely:— 'Explanation 2.—For the purposes of this section, "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 (38 of 1949)'.