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Chartered Accountants Act, 1949 25. Companies not to engage in accountancy (1) No company, whether incorporated in India or elsewhere, shall practice as chartered accountants. (2) If any company contravenes the provisions of sub-section (1), then, without prejudice to any other proceedings which may be taken against the company, every manager, secretary and any other officer thereof who is knowingly a party to such contravention shall be punishable with fine which may extend on first conviction to one thousand rupees, and on any subsequent conviction to five thousand rupees.    |
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