REGISTERED No. D -28 .
The Gazette
of India
EXTRAORDINARY
PUBLISHED BY AUTHORITY
NEW DELHI , TUESDAY, JUNE 28, 1949
GOVERNMENT OF INDIA
MINISTRY OF COMMERCE .
NOTIFICATION
REGISTRATION OF ACCOUNTANTE
New Delhi , the 28th June , 1949.
No. 4-A(15 )/49.-In exercise of the powers conferred by sub - section (2) of section 144 of the Indian Companies Act , 1913 (VII of 1918 ) , the Central Government is pleased to direct that the following further amendments shall be made in the Auditor's Certificates Rules , 1982 , the same having been pre- riously published as required by the said sub - section , namely:---
In rule 38 of the said Rules.....
(1) In sub-rule ( 1 )
(a) After the words " immediately before the date of inclusion of his name in the list " , the following proviso shall be inserted namely : 一
Provided that any period during which a Registered Accountant has been employed as a paid assistant to a Registered Account- ant practising in India as afore -said shall be taken into account and counted towards the said period of 5 years " ;
(b) for the words " provided that a person shall be eligible for inclusion" the words " Provided further that a person shall be eligible for inclusion " shall be substituted .
(2) In clause ( ii ) of sub -rule (2 ) for the word " first " , the word " second" shall be substituted ,
8. JAGANNATHAN , Joint Secretary to the Government of India .
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