Definitions.

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..... 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); ] (c) Form means a form appended to these rules; (d) s .....

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