January 15, 2024


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Central goods and services tax act 2017

Goods & Service Tax / /

Sections of central goods and services act 2017 Particulars     SECTION 1 of central goods and services tax act 2017 Short title, extent and commencement SECTION 2 of central goods and services tax act 2017 Definitions SECTION 3 of central goods and services tax act 2017 Officers under this Act SECTION 4 of central goods and services tax act 2017 Appointment of Officers SECTION 5 of central goods and services tax act 2017 Powers of officers under GST SECTION 6 of central goods and services tax act 2017 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances SECTION 7 of central goods and services tax act 2017 Scope of supply SECTION 8 of central goods and services tax act 2017 Tax liability on composite and mixed supplies SECTION 9 of central goods and services tax act 2017 Levy and collection SECTION 10 of central goods and services tax act 2017 Composition levy SECTION 11 of central goods and services tax act 2017 Power to grant Exemption SECTION 12 of central goods and services tax act 2017 Time of Supply of Goods SECTION 13 of central goods and services tax act 2017 Time of Supply of Services SECTION 14 of central goods and services tax act 2017 Change in rate of tax in respect of supply of goods or services SECTION 15 of central goods and services tax act 2017 Value of Taxable Supply SECTION 16 of central goods and services tax act 2017  Eligibility and conditions for taking input tax credit SECTION 17 of central goods and services tax act 2017 Apportionment of credit and blocked credits SECTION 18 of central goods and services tax act 2017 Availability of credit in special circumstances SECTION 19 of central goods and services tax act 2017 Taking input tax credit in respect of inputs and capital goods sent for job work SECTION 20 of central goods and services tax act 2017 Manner of distribution of credit by Input Service Distributor SECTION 21 of central goods and services tax act 2017 Manner of recovery of credit distributed in excess SECTION 22 of central goods and services tax act 2017 Persons liable for registration SECTION 23 of central goods and services tax act 2017  Persons not liable for registration SECTION 24 of central goods and services tax act 2017  Compulsory registration in certain cases SECTION 25 of central goods and services tax act 2017 Procedure for registration SECTION 26 of central goods and services tax act 2017 Deemed registration SECTION 27 of central goods and services tax act 2017 Special provisions relating to casual taxable person and non-resident taxable person. SECTION 28 of central goods and services tax act 2017 Amendment of registration SECTION 29 of central goods and services tax act 2017 Cancellation 1[or suspension] of registration SECTION 30 of central goods and services tax act 2017 Revocation of cancellation of registration SECTION 31 of central goods and services tax act 2017 Tax invoice SECTION 32 of central goods and services tax act 2017 Prohibition of unauthorised collection of tax SECTION 33 of central goods and services tax act 2017 Amount of tax to be indicated in tax invoice and other documents SECTION 34 of central goods and services tax act 2017 Credit and debit notes SECTION 35 of central goods and services tax act 2017 Accounts and other records SECTION 36 of central goods and services tax act 2017 Period of retention of accounts SECTION 37 of central goods and services tax act 2017 Furnishing details of outward supplies SECTION 38 of central goods and services tax act 2017 Communication of details of inward supplies and input tax credit SECTION 39 of central goods and services tax act 2017 Furnishing of returns SECTION 40 of central goods and services tax act 2017 First return SECTION 41 of central goods and services tax act 2017 Availment of input tax credit SECTION 42 of central goods and services tax act 2017 Matching, reversal and reclaim of input tax credit SECTION 43 of central goods and services tax act 2017 Matching, reversal and reclaim of reduction in output tax liability. SECTION 43a of central goods and services tax act 2017 Procedure for furnishing return and availing input tax credit. SECTION 44 of central goods and services tax act 2017 Annual return SECTION 45 of central goods and services tax act 2017 Final return SECTION 46 of central goods and services tax act 2017 Notice to return defaulters SECTION 47 of central goods and services tax act 2017 Levy of late fee SECTION 48 of central goods and services tax act 2017 Goods and services tax practitioners SECTION 49 of central goods and services tax act 2017 Payment of tax, interest, penalty and other amounts SECTION 49a of central goods and services tax act 2017 Utilisation of input tax credit subject to certain conditions. SECTION 49b of central goods and services tax act 2017 Order of utilisation of input tax credit SECTION 50 of central goods and services tax act 2017 Interest on delayed payment of tax SECTION 51 of central goods and services tax act 2017 Tax deduction at source SECTION 52 of central goods and services tax act 2017 Collection of tax at source SECTION 53 of central goods and services tax act 2017 Transfer of input tax credit SECTION 53a of central goods and services tax act 2017 Transfer of certain amounts. SECTION 54 of central goods and services tax act 2017 Refund of tax SECTION 55 of central goods and services tax act 2017 Refund in certain cases SECTION 56 of central goods and services tax act 2017 Interest on delayed refunds SECTION 57 of central goods and services tax act 2017 Consumer Welfare Fund SECTION 58 of central goods and services tax act 2017 Utilisation of Fund SECTION 59 of central goods and services tax act 2017 . Self-assessment SECTION 60 of central goods and services tax act 2017 Provisional assessment SECTION 61 of

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Section 15 – The Chartered Accountants Act, 1949

The Chartered Accountants Act, 1949 / /

Functions of Council (1) The Institute shall function under the overall control, guidance and supervision of the Council and the duty of carrying out the provisions of this Act shall be vested in the Council. (2) In particular, and without prejudice to the generality of the foregoing powers, the duties of the Council shall include – (a) to approve academic courses and their contents; (b) the examination of candidates for enrolment and the prescribing of fees therefor; (c) the regulation of the engagement and training of articled and audit assistants; (d) the prescribing of qualifications for entry in the Register; (e) the recognition of foreign qualifications and training for the purposes of enrolment; (f) the granting or refusal of certificates of practice under this Act; (g) the maintenance and publication of a Register of persons qualified to practice as chartered accountants; (h) the levy and collection of fees from members, examinees and other persons; (i) subject to the orders of the appropriate authorities under the Act, the removal of names from the Register and the restoration to the Register of names which have been removed; (j) the regulation and maintenance of the status and standard of professional qualifications of members of the Institute; (k) the carrying out, by granting financial assistance to persons other than members of the Council or in any other manner, of research in accountancy; (l) the maintenance of a library and publication of books and periodicals relating to accountancy; (m) to enable functioning of the Director (Discipline), the Board of Discipline, the Disciplinary Committee and the Appellate Authority constituted under the provisions of this Act; (n) to enable functioning of the Quality Review Board; (o) consideration of the recommendations of the Quality Review Board made under clause (a) of Section 28B and the details of action taken thereon in its annual report; and (p) to ensure the functioning of the Institute in accordance with the provisions of this Act and in performance of other statutory duties as may be entrusted to the Institute from time to time.]   Amendment 1 Substituted, for the following, by the Chartered Accountants (Amendment) Act, 2006 and came into force w.e.f. 17th November, 2006 :- “15. Functions of the Council (1) The duty of carrying out the provisions of this Act shall be vested in the Council. (2) In particular, and without prejudice to the generality of the foregoing power, the duties of the Council shall include – (a) the examination of candidates for enrolment and the prescribing of fees therefor; (b) the regulation of the engagement and A[training of articled and audit clerks]; (c) the prescribing of qualifications for entry in the Register; (d) the recognition of foreign qualifications and training for purposes of enrolment; (e) the granting or refusal of certificates of practice under this Act; (f) the maintenance and publication of a Register of persons qualified to practise as chartered accountants; (g) the levy and collection of fees from B[members, examinees and other persons]; (h) the removal of names from the Register and the restoration to the Register of names which have been removed; (i) the regulation and maintenance of the status and standard of professional qualifications of C[members of this Institute]; (j) the carrying out, by financial assistance to persons other than members of the Council or in any other manner, of research in accountancy; (k) the maintenance of a library and publication of books and periodicals relating to accountancy; and (l) the exercise of disciplinary powers conferred by this Act.” ASubstituted for the words, “Articled clerks” by the Chartered Accountants (Amendment) Act, 1959. BThe words, “chartered accountants, associate,” were deleted by the Chartered Accountants (Amendment) Act, 1959. CSubstituted for the words, “chartered accountants” by the Chartered Accountants (Amendment) Act, 1959. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida  Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA

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Section 14 – The Chartered Accountants Act, 1949

The Chartered Accountants Act, 1949 / /

Duration and dissolution of Council 1[(1)] The duration of any Council constituted under this Act shall be three years from the date of its first meeting, on the expiry of which it shall stand dissolved and a new Council constituted in accordance with the provisions of this Act. 2[(2) Notwithstanding the expiration of the duration of a Council (hereinafter referred to as the former Council), the former Council shall continue to exercise its functions until a new Council is constituted in accordance with the provisions of this Act, and on such constitution, the former Council shall stand dissolved.]   Amendment 1 Numbered as sub-section (1) by the Chartered Accountants (Amendment) Act, 1959. 2 Inserted by the Chartered Accountants (Amendment) Act, 1959. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida  Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA

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Section 13 – The Chartered Accountants Act, 1949

The Chartered Accountants Act, 1949 / /

Resignation of membership and casual vacancies (1) Any member of the Council may at any time resign his membership by writing under his hand addressed to the President, and the seat of such member shall become vacant when such resignation is notified in the Official Gazette. (2) A member of the Council shall be deemed to have vacated his seat if he is declared by the Council to have been absent without sufficient excuse from three consecutive meetings of the Council, 1[or he has been found guilty of any professional or other misconduct and awarded penalty of fine,] or if his name is, for any cause, removed from the Register under the provisions of Section 20. (3) A casual vacancy in the Council shall be filled by fresh election from the constituency concerned or by nomination by the Central Government, as the case may be, and the person elected or nominated to fill the vacancy shall hold office until the dissolution of the Council: year] prior to the date of the expiration of the duration of the Council, but such a vacancy may be filled by nomination by the Central Government after consultation with the President of the Council.] 2[Provided that no election shall be held to fill a casual vacancy occurring within 3[one year] prior to the date of the expiration of the duration of the Council, but such a vacancy may be filled by nomination by the Central Government after consultation with the President of the Council.] (4) No act done by the Council shall be called in question on the ground merely of the existence of any vacancy in, or defect in the constitution of, the Council.   Amendment 1 Inserted by the Chartered Accountants (Amendment) Act, 2006 and came into force w.e.f. 17th November, 2006. 2 Inserted by the Chartered Accountants (Amendment) Act, 1959. 3Substituted for the words, “six months” by the Chartered Accountants (Amendment) Act, 2006 and came into force w.e.f. 17th November, 2006. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida  Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA

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Section 12 – The Chartered Accountants Act, 1949

The Chartered Accountants Act, 1949 / /

President and Vice-President (1) The Council at its first meeting shall elect two of its members to be respectively the President and the Vice-President thereof, and so often as the office of the President or the Vice-President becomes vacant the Council shall choose another person to be the President or the Vice-President as the case may be: Provided that on the first constitution of the Council a member of the Council nominated in this behalf by the Central Government shall discharge the functions of the President, until such time as a President is elected under the provisions of the sub-section. (2) The President shall be the Chief Executive Authority of the Council. (3) The President or the Vice-President shall hold office for a period of one year from the date on which he is chosen but so as not to extend beyond his term of office as a member of the Council, and, subject to his being a member of the Council at the relevant time, he shall be eligible for re-election 1[under sub-section (1)] (4) 2[On the expiration of the duration of the Council, the 3[President and the Vice-President] of the Council, at the time of such expiration] shall continue to hold office and discharge such administrative and other duties as may be prescribed until such time as a new 4[President and the Vice-President] shall have been elected and shall have taken over 5[charge of their duties.]   Amendment 1&18 Inserted by the Chartered Accountants (Amendment) Act, 2006 and came into force w.e.f. 8th August, 2006. 2 Substituted for the words, “On the dissolution of the Council, the President of the Council at the time of such dissolution ”by the Chartered Accountants (Amendment) Act, 1959. 3&4 Substituted for the word, “President”, in both the places by the Chartered Accountants (Amendment) Act, 2006 and came into force w.e.f. 8th August, 2006. 5 Substituted for the words, “charge of his duties” by the Chartered Accountants (Amendment) Act, 2006 and came into force w.e.f. 8th August, 2006. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida  Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA

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Section 11 – The Chartered Accountants Act, 1949

The Chartered Accountants Act, 1949 / /

Nomination in default of election or nomination If any body of persons referred to in Section 9 fails to elect any of the members of the Council which it is empowered under that Section to elect, the Central Government may nominate a person duly qualified to fill the vacancy, and any person so nominated shall be deemed to be a member of the Council as if he had been duly elected. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida  Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA

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Section 10B – The Chartered Accountants Act, 1949

The Chartered Accountants Act, 1949 / /

Establishment of Tribunal (1) On receipt of any application under Section 10A, the Central Government shall, by notification, establish a Tribunal consisting of a Presiding Officer and two other Members to decide such dispute and the decision of such Tribunal shall be final. (2) A person shall not be qualified for appointment,- (a) as a Presiding Officer of the Tribunal unless he has been a member of the Indian Legal Service and has held a post in Grade I of the service for at least three years; (b) as a Member unless he has been a member of the Council for at least one full term and who is not a sitting member of the Council or who has not been a candidate in the election under dispute; or (c) as a Member unless he holds the post of a Joint Secretary to the Government of India or any other post under the Central Government carrying a scale of pay which is not less than that of a Joint Secretary to the Government of India. (3) The terms and conditions of service of the Presiding Officer and Members of the Tribunal, their place of meetings and allowances shall be such as may be specified. (4) The expenses of the Tribunal shall be borne by the Council.] Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida  Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA

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Section 10A – The Chartered Accountants Act, 1949

The Chartered Accountants Act, 1949 / /

Settlement of dispute regarding election In case of any dispute regarding any election under clause (a) of sub-section (6) of Section 9, the aggrieved person may make an application within thirty days from the date of declaration of the result of election to the Secretary of the Institute, who shall forward the same to the Central Government.   Amendment 1 Inserted by the Chartered Accountants (Amendment) Act, 2006 and came into force w.e.f. 17th November, 2006. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida  Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA

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Section 10 – The Chartered Accountants Act, 1949

The Chartered Accountants Act, 1949 / /

Re-election or re-nomination to Council A member of the Council, elected or nominated under sub-section (2) of Section 9, shall be eligible for re-election or, as the case may be, re-nomination: Provided that no member shall hold the office for more than three consecutive terms: Provided further that a member of the Council, who is or has been elected as President under sub-section (1) of Section 12, shall not be eligible for election or nomination as a member of the Council.]   Amendment 1 Substituted, for the following, by the Chartered Accountants (Amendment) Act, 2006 and came into force w.e.f. 8th August, 2006 :- A[“10. Mode of election to the Council (1) Elections under clause (a) of sub-section (2) of Section 9 shall be conducted in the prescribed manner. (2) Where any dispute arises regarding any such election, the matter shall be referred by the Council to a Tribunal appointed by the Central Government in this behalf and the decision of such Tribunal shall be final: Provided that no such reference shall be made except on an application made to the Council by an aggrieved party within thirty days from the date of the declaration of the result of the election. (3) The expenses of the Tribunal shall be borne by the Council.”] AThis Section 10 was earlier substituted, for the following, by the Chartered Accountants (Amendment) Act, 1959 :- “10. Mode of election to Council (1) Elections under clause (a) of sub-section (2) of Section 9 shall be conducted in the prescribed manner: Provided that the first election under the said clause shall be held in such manner as the Central Government may prescribe*. (2) Where any dispute arises regarding any such election, the matter shall be referred to a Tribunal appointed by the Central Government in this behalf and the decision of such Tribunal shall be final.” *For Government Notification regarding election to the First Council, please see Gazette of India Extraordinary dated 1st June, 1949.     Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida  Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA

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Section 9 – The Chartered Accountants Act, 1949

The Chartered Accountants Act, 1949 / /

Constitution of the Council of the Institute (1) There shall be a Council of the Institute for the management of the affairs of the Institute and for discharging the functions assigned to it under this Act. 1[(2) The Council shall be composed of the following persons, namely :– (a) not more than thirty-two persons elected by the members of the Institute from amongst the fellows of the Institute chosen in such manner and from such regional constituencies as may be specified2: Provided that a fellow of the Institute, who has been found guilty of any professional or other misconduct and whose name is removed from the Register or has been awarded penalty of fine, shall not be eligible to contest the election,– (i) in case of misconduct falling under the First Schedule of this Act, for a period of three years; (ii) in case of misconduct falling under the Second Schedule of this Act, for a period of six years, from the completion of the period of removal of name from the Register or payment of fine, as the case may be; (b) not more than eight persons to be nominated in the specified3 manner, by the Central Government.] 4[(3) No person holding a post under the Central Government or a State Government shall be eligible for election to the Council under clause (a) of sub-section (2). (4) No person who has been auditor of the Institute shall be eligible for election to the Council under clause (a) of sub-section (2), for a period of three years after he ceases to be an auditor.]   Amendment 1 Substituted, for the following, by the Chartered Accountants (Amendment) Act, 2006 and came into force w.e.f. 5th September, 2006:- “(2) The Council shall be composed of the following persons, namely :– A[(a) not more than twenty-four persons elected by members of the Institute] from amongst the fellows of the Institute chosen in such manner and from such regional constituencies as may be specified in this behalf by the Central Government by notification in the Official Gazette;B (b) C[six] persons nominated by the Central Government.” ASubstituted for the words, “persons elected by members of the Institute ”by the Chartered Accountants (Amendment) Act, 1959. BFor the Government Notification, please see Appendix No. (12). CSubstituted for the word, “five ”by the Chartered Accountants (Amendment) Act, 1959. 2 Rules made by the Central Government by Notification No. G.S.R.534(E) have been published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 5th September, 2006 and have come into force from that date. 3 Rules made by the Central Government by Notification No. G.S.R.490(E) have been published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 19th August, 2006 and have come into force from that date. 4 Inserted by the Chartered Accountants (Amendment) Act, 2006 and came into force w.e.f. 5th September, 2006. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida  Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA

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