TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... chedule to 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... means Indian 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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