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THE GOA GOODS AND SERVICES TAX ACT, 2017
CHAPTER I - PRELIMINARY

2(23). "chartered accountant"

In this Act, unless the context otherwise requires,-

(23). "chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (Central Act 38 of 1949.);