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Section 31: Construction of references.

The Chartered Accountants Act, 1949Central Act · Act 38 of 1949

[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.]

Where this provision sits

ActThe Chartered Accountants Act, 1949
Section31
Marginal noteConstruction of references.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Act 15 of 1959. Subs. by Act 15 of 1959, s. 25, for section 31 (w.e.f. 1-7-1959).

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