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FEMA borrows the meaning of chartered accountant from:

AThe Companies Act, 2013
BChartered Accountants Act, 1949
CThe Income-tax Act, 1961
DCost and Works Accountants Act
Answer & Solution
Correct answer: B. Chartered Accountants Act, 1949
Section 2(g) borrows its meaning from section 2(1)(b) of the Chartered Accountants Act, 1949.
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