Right to legal representation

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..... Explanation.-For the purposes of this section,- (a) chartered accountant means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act; (b) company secretary means a company secretary as defined in clause (c) of sub-se .....

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