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Section 6

[(iaaa) "Standing Committee" means a Standing Committee constituted under sub-section (1) of section 17;]

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6 [(iaaa) "Standing Committee" means a Standing Committee constituted under sub-section (1) of section 17;] (ib) " Tribunal " means a Tribunal established under sub -section (1) of section 10B;] (j) " Vice -President " means the Vice -President of the Council; (k) " year " means the period commencing on the 1st day of April of any year and ending on the 31st day of March of the succeeding year. (2) Save as otherwise provided in this Act, a member of the Institute shall be deemed " to be in practice " when, individually or in partnership with one or more members of the Institute in practice, 3 [or in partnership with members of such other recognised professions as may be prescribed] he, in consideration of remuneration received or to be received, — (i) engages himself in the practice of 7 [cost accountancy]; or (ii) offers to perform or performs services involving the costing or pricing of goods or services or the preparation, verification or 8 [certification or auditing of cost accounting and related statements or holds himself out to the public as a cost accountant in practice]; or