The Chartered Accountants Act, 1949
Section 32. Act not to affect right of accountants to practise as such in Part B States.
Nothing contained in this Act shall affect the right of any person who, at the commencement of this Act, is entitled to engage himself in the practice of accountancy in any Part B State under any law in force in that State, to continue to engage himself in the practice of accountancy in that State after the commencement of this Act.
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