Section 31 of the Chartered Accountants Act, 1949 – Construction of references

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Section 31: Construction of references

Any reference to a chartered accountant or a registered accountant or a certified or qualified auditor in any other law or in any document whatsoever shall be construed as a reference to a chartered accountant in practice within the meaning of this Act.

Source: official text of The Chartered Accountants Act, 1949 as published on India Code (PDF). All sections of the Chartered Accountants Act, 1949.