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Cost and Works Accountants Act, 1959

26. Companies not to engage in cost accountancy

(1) No company, whether incorporated in India or elsewhere, shall practice as cost accountants.

(2) Any contravention of the provisions of sub-section (1) shall be punishable on first conviction with fine which may extend to one thousand rupees, and on any subsequent conviction to five thousand rupees.

Cost and Works Accountants Act, 1959 Back

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