January 15, 2024

Disabilities Notwithstanding anything contained in Section 4, a person shall not be entitled to have his name entered in or borne on the Register if he – (i) has not attained the age of twenty-one years at the time of his application for the entry of his name in the Register; or 1[(ii) is of unsound mind and stands so adjudged by a competent Court;] or (iii) is an undischarged insolvent; or (iv) being a discharged insolvent, has not obtained from the Court a certificate stating that his insolvency was caused by misfortune without any misconduct on his part; or (v) has been convicted by a competent Court whether within or without India, of an offence involving moral turpitude and punishable with transportation or imprisonment or of an offence, not of a technical nature, committed by him in his professional capacity unless in respect of the offence committed he has either been granted a pardon or, on an application made by him in this behalf, the Central Government has, by an order in writing, removed the disability; or 2[(vi) has been removed from membership of the Institute on being found on inquiry to have been guilty of professional or other misconduct: Provided that a person who has been removed from membership for a specified period, shall not be entitled to have his name entered in the Register until the expiry of such period.]   Amendment 1 Substituted, for the following, by the Chartered Accountants (Amendment) Act, 1959 :– “(ii) has been adjudged by a competent Court to be of unsound mind;” 2 Substituted, for the following, by the Chartered Accountants (Amendment) Act, 1959 :– “(vi) has been found on inquiry to have been guilty of conduct which renders him unfit to be a member of the Institute. ” 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

Members to be known as Chartered Accountants 1[Every member of the Institute in practice shall, and any other member may, use the designation of a chartered accountant and no member using such designation shall use any other description, whether in addition thereto or in substitution therefor:] Provided that nothing contained in this Section shall be deemed to prohibit any such person from adding any other description or letters to his name, if entitled thereto, to indicate membership of such other Institute of accountancy, whether in India or elsewhere, as may be recognised2 in this behalf by the Council, or any other qualification that he may possess, or to prohibit a firm, all the partners of which are members of the Institute and in practice, from being known by its firm name as Chartered Accountants.   Amendment 1Substituted, for the following, by the Chartered Accountants (Amendment) Act, 1959 :- “Every member of the Institute in practice shall be designated as a Chartered Accountant and no person practising the profession of accountancy in India shall use any other designation whether in addition thereto or in substitution therefor:” 2For the Resolution of the Council, please see Appendix No. (11) and Regulation 191. 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

Certificate of practice (1) No member of the Institute shall be entitled to practise 1[whether in India or elsewhere] unless he has obtained from the Council a certificate of practice: 2[Provided that nothing contained in this sub-section shall apply to any person who, immediately before the commencement of this Act, has been in practice as a registered accountant or a holder of a restricted certificate until one month has elapsed from the date of the first meeting of the Council.] 3[(2) Every such member shall pay such annual fee for his certificate as may be determined, by notification4, by the Council, which shall not exceed rupees three thousand, and such fee shall be payable on or before the 1st day of April in each year: Provided that the Council may with the prior approval of the Central Government, determine the fee exceeding rupees three thousand, which shall not in any case exceed rupees six thousand.] 5[(3) The certificate of practice obtained under sub-section (1) may be cancelled by the Council under such circumstances as may be prescribed.] Amendment 1 Inserted by the Chartered Accountants (Amendment) Act, 1959. 2 Inserted by Section 2 of the Chartered Accountants (Amendment) Ordinance, 1949, Ordinance No. XV of 1949 – Gazette of India Extraordinary dated 1st July, 1949. 3 Substituted, for the following, by the Chartered Accountants (Amendment) Act, 2006 and came into force w.e.f. 8th August, 2006 :- A[“(2) Every such member shall pay such annual fee for his certificate as may be prescribed, and such fee shall be payable on or before the 1st day of April in each year.”] AThis sub-section (2) was earlier substituted, for the following, by the Chartered Accountants (Amendment) Act, 1959 :- “(2) Every such member shall pay such annual fee, differing in amount according as he is an associate or a fellow of the Institute, for his certificate as may be prescribed, and such fee shall be due on the 1st day of April in each year.” 4 For the notification, please see Appendix No. (10). 5 Inserted by the Chartered Accountants (Amendment) Act, 2006 and came into force w.e.f. 8th August, 2006. Unlocking the Gateway to Practice: Understanding Section 6 of the Chartered Accountants Act, 1949 Unlocking the Gateway to Practice: Understanding Section 6 of the Chartered Accountants Act, 1949 Navigating the Regulatory Landscape for Chartered Accountants in India In the world of Indian Chartered Accountancy, Section 6 of the Chartered Accountants Act, 1949 stands as a pivotal pillar, ensuring ethical practice and professional excellence. It acts as a gatekeeper, ensuring that only qualified and authorized individuals engage in professional accounting services within India’s borders and beyond. Key Provisions of Section 6: Certificate of Practice: The Indispensable Credential: No chartered accountant (CA) can enter professional practice without first obtaining a Certificate of Practice from the Institute of Chartered Accountants of India (ICAI). This requirement extends to both domestic and international practice, ensuring consistency and quality across borders. Exemption for Legacy Practitioners: Individuals who were already practicing as registered accountants or holders of restricted certificates before the Act’s commencement were granted a one-month grace period to obtain the Certificate of Practice. Annual Renewal and Fees: To maintain their Certificate of Practice, CAs must pay an annual fee, determined and notified by the ICAI Council. The fee cannot exceed ₹6,000, and payment is due on or before April 1st of each year. Cancellation Under Specific Circumstances: The ICAI Council has the authority to cancel a Certificate of Practice under certain prescribed conditions, upholding professional standards and accountability. Illustrative Examples in the Indian Context: Riya, a newly qualified CA, aspires to start her own practice in Mumbai. Before accepting clients or offering services, she must first apply for and obtain her Certificate of Practice from the ICAI. Aditya, a CA working in a multinational firm in Bangalore, is offered an overseas assignment in Dubai. To practice legally in Dubai, he’ll need to ensure his Certificate of Practice is valid for international practice. A CA firm in Kolkata is found to have engaged in unethical practices. The ICAI Council, upon investigation, may initiate the process of canceling the Certificates of Practice of the CAs involved. By comprehending and adhering to Section 6, CAs in India can confidently navigate the regulatory landscape, uphold professional integrity, and contribute meaningfully to the nation’s financial and economic growth. 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

Fellows and Associates (1) The members of the Institute shall be divided into two classes designated respectively as associates and fellows. (2) Any person shall, on his name being entered in the Register, be deemed to have become an associate member of the Institute and be entitled to use the letters A.C.A. after his name to indicate that he is an associate member of the Institute of Chartered Accountants. 1[(3) A member, being an associate who has been in continuous practice in India for at least five years, whether before or after the commencement of this Act, or whether partly before and partly after the commencement of this Act, and a member who has been an associate for a continuous period of not less than five years and who possesses such qualifications as the Council may prescribe with a view to ensuring that he has experience equivalent to the experience normally acquired as a result of continuous practice for a period of five years as a chartered accountant shall, on payment of such fees, as may be determined, by notification2, by the Council, which shall not exceed rupees five thousand and on application made and granted in the prescribed manner, be entered in the Register as a fellow of the Institute and shall be entitled to use the letters F.C.A. after his name to indicate that he is a fellow of the Institute of Chartered Accountants: Provided that the Council may with the prior approval of the Central Government, determine the fee exceeding rupees five thousand, which shall not in any case exceed rupees ten thousand.]   Amendment 1 Substituted, for the following, by the Chartered Accountants (Amendment) Act, 2006 and came into force w.e.f. 8th August, 2006 :– A[“(3) A member, being an associate who has been in continuous practice in India for at least five years, whether before or after the commencement of this Act, or whether partly before and partly after the commencement of this Act, and a member who has been an associate for a continuous period of not less than five years and who possesses such qualifications as the Council may prescribe with a view to ensuring that he has experience equivalent to the experience normally acquired as a result of continuous practice for a period of five years, as a chartered accountant shall, on payment of the prescribed entrance fee, which shall not exceed rupees two hundred in any case, and on application made and granted in the prescribed manner, be entered in the Register as a fellow of the Institute and shall be entitled to use the letters F.C.A. after his name to indicate that he is a fellow of the Institute of Chartered Accountants.”] AThis sub-section (3) was earlier substituted, for the following, by the Chartered Accountants (Amendment) Act, 1959 :- “(3) An associate who has been in continuous practice in India for at least five years, whether before or after the commencement of this Act, or whether partly before and partly after the commencement of this Act, shall, on payment of the prescribed entrance fee which shall not exceed rupees two hundred in any case, and on application made and granted in the prescribed manner, be entered in the Register as a fellow of the Institute and shall be entitled to use the letters F.C.A. after his name to indicate that he is a fellow of the Institute of Chartered Accountants.” 2 For the notification, please see Appendix No. (9). 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

Entry of names in the Register (1) Any of the following persons shall be entitled to have his name entered in the Register, namely :– (i) any person who is a registered accountant or a holder of a restricted certificate at the commencement of this Act; (ii) any person who has passed such examination and completed such training as may be prescribed for members of the Institute; (iii) any person who has passed the examination for the Government Diploma in Accountancy or an examination recognised as equivalent thereto by the rules for the award of the Government Diploma in Accountancy before the commencement of this Act, and who, although not duly qualified to be registered as an accountant under the Auditor’s Certificates Rules, 1932, fulfils such conditions as the Central Government may specify in this behalf;1 (iv) any person who, at the commencement of this Act, is engaged in the practice of accountancy in any 2[Part B State] and who, although not possessing the requisite qualifications to be registered as an accountant under the Auditor’s Certificates Rules, 1932, fulfils such conditions as the Central Government may specify in this behalf;3 4[(v) any person who has passed such other examination and completed such other training without India as is recognised by the Central Government or the Council5 as being equivalent to the examination and training prescribed for members of the Institute: Provided that in the case of any person who is not permanently residing in India, the Central Government or the Council, as the case may be, may impose such further conditions6 as it may deem fit;] (vi) any person domiciled in India who at the commencement of this Act is studying for any foreign examination and is at the same time undergoing training, whether within or without India, or, who, having passed such foreign examination, is at the commencement of this Act undergoing training, whether within or without India: Provided that any such examination or training was recognised before the commencement of this Act for the purpose of conferring the right to be registered as an accountant under Auditor’s Certificates Rules, 1932, and provided further that such person passes the examination or completes the training within five years after the commencement of this Act. (2) Every person belonging to the class mentioned in clause (i) of sub-section (1)) shall have his name entered in the Register without the payment of any entrance fee. 7[(3) Every person belonging to any of the classes mentioned in clauses (ii), (iii), (iv), (v) and (vi) of sub-section (1) shall have his name entered in the Register on application being made and granted in the prescribed manner and on payment of such fees, as may be determined, by notification8, by the Council, which shall not exceed rupees three thousand: Provided that the Council may, with the prior approval of the Central Government, determine the fee exceeding rupees three thousand, which shall not in any case exceed rupees six thousand.] (4) The Central Government shall take such steps as may be necessary for the purpose of having the names of all persons belonging to the class mentioned in clause (i) of sub-section (1) entered in the Register.   Amendment 1 For the Government Notification, please see Appendix No. (3). 2 Substituted for the words, “Acceding State ”by the Part B States (Laws) Act, 1951 (III of 1951) published in Part II Section 1 of the Gazette of India Extraordinary dated 23rd February, 1951. 3 For the Government Notifications, please see Appendix No. (4). 4 Substituted for clause (v) of sub-section (1) of Section 4 given below by the Chartered Accountants (Amendment) Act, 1955, (Act No. 40 of 1955), published in Part II Section 1 of the Gazette of India Extraordinary dated 22nd October, 1955 :- “(v) Any person who has passed such other examination and completed such other training without India as is recognised by the Council as equivalent to the examination and training prescribed for members of the Institute: Provided that in the case of any person who is not permanently residing in India, the Council may prescribe such further conditions as it may think fit;” 5 For the Resolution of the Council, please see Appendices No. (5) and (6). 6 For the Resolution of the Council, please see Appendices No. (5), (6) and (7). 7 Substituted, for the following, by the Chartered Accountants (Amendment) Act, 2006 and came into force w.e.f. 8th August, 2006 :- “(3) Every person belonging to any of the classes mentioned in clauses (ii), (iii), (iv), (v) and (vi) of sub-section (1) shall have his name entered in the Register on application being made and granted in the prescribed manner and on payment of the prescribed fee, which shall not exceed rupees three hundred in any case.” 8 For the notification, please see Appendix No. (8). 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Incorporation of the Institute (1) All persons whose names are entered in the Register at the commencement of this Act and all persons who may hereafter have their names entered in the Register under the provisions of this Act, so long as they continue to have their names borne on the said Register, are hereby constituted a body corporate by the name of the Institute of Chartered Accountants of India, and all such persons shall be known as members of the Institute. (2) The Institute shall have perpetual succession and a common seal and shall have power to acquire, hold and dispose of property, both movable and immovable, and shall by its name sue or be sued. 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

Interpretation (1) In this Act, unless there is anything repugnant in the subject or context,– (a) “associate” means an associate member of the Institute; 1[(aa) “Authority” means the Appellate Authority constituted under Section 22A; (aaa) “Board” means the Quality Review Board constituted under Section 28A]; (b) “chartered accountant” means a person who is a member of the Institute 2[…]; (c) “Council” means the Council of the Institute; 3[(ca) “firm” shall have the meaning assigned to it in section 4 of the Indian Partnership Act, 1932* , and includes, – (i) the limited liability partnership as defined in clause (n) of subsection (1) of section 2 of the Limited Liability Partnership Act, 2008** ; or (ii) the sole proprietorship, registered with the Institute]; (d) “holder of a restricted certificate” means a person holding a permanent or temporary restricted certificate granted by a Provincial Government under the Restricted Certificates Rules, 1932; (e) “Institute” means the Institute of Chartered Accountants of India constituted under this Act; 4[(ea) “notification” means a notification published in the Official Gazette]; 5[(eb) “partner” shall have the meaning assigned to it in section 4 of the Indian Partnership Act, 1932* or in clause (q) of sub-section (1) of section 2 of the Limited Liability Partnership Act, 2008** , as the case may be; (ec) “partnership” means – (A) a partnership as defined in section 4 of the Indian Partnership Act, 1932*; or (B) a limited liability partnership which has no company as its partner]; (f) “prescribed” means prescribed by regulations made under this Act; (g) “Register” means the Register of Members maintained under this Act; (h) “registered accountant” means any person who has been enrolled on the Register of Accountants maintained by the Central Government under the Auditor’s Certificates Rules, 1932; 6[(ha) “specified” means specified by rules made by the Central Government under this Act]; 7[(haa) “sole proprietorship” means an individual who engages himself in the practice of accountancy or offers to perform services referred to in clauses (ii) to (iv) of sub-section (2) ]; 8[(hb) “Tribunal” means a Tribunal established under sub-section (6) of Section 10B;] (i) “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) A member of the Institute shall be deemed “to be in practice”, when individually or in partnership with chartered accountants 9[in practice], 10[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 accountancy; or (ii) offers to perform or performs services involving the auditing or verification of financial transactions, books, accounts or records, or the preparation, verification or certification of financial accounting and related statements or holds himself out to the public as an accountant; or (iii) renders Professional services or assistance in or about matters of principle or detail relating to accounting procedure or the recording, presentation or certification of financial facts or data; or (iv) renders such other services as, in the opinion11 of the Council, are or may be rendered by a chartered accountant 12[in practice]; and the words “to be in practice” with their grammatical variations and cognate expressions shall be construed accordingly. Explanation – An associate or a fellow of the Institute who is a salaried employee of a chartered accountant 13[in practice] or 14[a firm of such chartered accountants or firm consisting of one or more chartered accountants and members of any other professional body having prescribed qualifications] shall, notwithstanding such employment, be deemed to be in practice for the limited purpose of the 15[training of articled assistants].   Amendment 1,4,6&8 Inserted by the Chartered Accountants (Amendment) Act, 2006 and came into force w.e.f. 8th August, 2006. 2 The words, “and who is in practice ”were omitted by the Chartered Accountants (Amendment) Act, 1959. 3,5,7&10 Inserted by the Chartered Accountants (Amendment) Act, 2011 and came into force w.e.f. 1st February, 2012. 9,12&13 Inserted by the Chartered Accountants (Amendment) Act, 1959. 11 Please see Appendix No. (2) and Regulation 191. 14 Substituted for the words, A[“a firm of such chartered accountants] ”by the Chartered Accountants (Amendment) Act, 2011 and came into force w.e.f. 1st February, 2012. ASubstituted for the words, “a firm of chartered accountants ”by the Chartered Accountants (Amendment) Act, 1959. 15 Substituted, for the words, “training of articled clerks ”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

Short title, extent and commencement (1) This Act may be called the Chartered Accountants Act, 1949. 4(2) It extends to the whole of India 5[……..…] (3) It shall come into force on such date as the Central Government may, by Notification in the Official Gazette, appoint in this behalf6.   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