Definitions

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..... the Customs Tariff Act, 1975 (51 of 1975).] (b) "Cost Accountant in practice" means a cost accountant as defined in clause (b) of subsection (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959), who holds a valid certificate of practice under sub-section (1) of section 6 of that Act and who is deemed to be in practice under sub-section (2) of section 2 thereof, and includes .....

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..... an Accounting Standards as referred to in Companies (Indian Accounting Standards) Rules, 2015.] (g) "institute" means the Institute of Cost Accountants of India constituted under the Cost and Works Accountants Act, 1959 (23 of 1959); (h) all other words and expressions used in these rules but not defined, and defined in the Act or in the Companies (Specification of Definition Details) Rules, 2 .....

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