Amendment of section 148.
45. In section 148 of the principal Act,-
(i) in sub-section (3),-
(a) for the words "Cost Accountant in practice", the words "cost accountant" shall be substituted;
(b) in the Explanation, for the words "Institute of Cost and Works Accountants of India", the words "Institute of Cost Accountants of India" shall be substituted;
(ii) in sub-section (5), in the proviso,for the words "cost accountant in practice", the words "cost accountant" shall be substituted.
