The Chartered Accountants Act, 1949

Ref. sub-section (3) of Section 20 No. 1-CA(7)/142/2011. –Whereas the Chartered Accountants Act, 1949 (No. 38 of 1949) has been amended by the Chartered Accountants (Amendment) Act, 2006 (No. 9 of 2006); And whereas the Council of the Institute of Chartered Accountants of India has been empowered to determine, under sub-section (3) of section 20 of the said Act, the additional fee for entering again the name of a member in the Register; Now, therefore, in exercise of the powers conferred by said sub-section (3) of section 20 of the said Act, the Council hereby determines that, – with effect from the 1st day of April 2011, the additional fee, which shall be payable along with arrears of annual fee and entrance fee by such member, shall be rupees one thousand two hundred only. T. Karthikeyan, Secy. [ADVT III/4/104/10/Exty.]   Amendment *Substituted for the following [Published in the Gazette of India, Extraordinary, Part III, Section 4 dated 5th March, 2008] The Institute of Chartered Accountants of India Notification New Delhi, the 4th March, 2008(Chartered Accountants) No. 1-CA(7)/113/2008. – Whereas, the Chartered Accountants Act, 1949 (38 of 1949) has been amended by the Chartered Accountants (Amendment) Act, 2006 (9 of 2006); And, whereas, the Council of the Institute of Chartered Accountants of India has been empowered to determine, under subsection (3) of section 20 of the said Act, the additional fee for entering again the name of a member in the Register; Now, therefore, in exercise of the powers conferred by said subsection (3) of section 20 of the said Act, the Council hereby determines that,- with effect from the 1st day of April, 2008, the additional fee, which shall be payable along with arrears of annual fee and entrance fee by such member, shall be rupees one thousand only. Dr. Ashok Haldia, Secy. [ADVT III/4/104/2007/Exty.] 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

Ref. sub-section (4) of Section 19 No. 1-CA(7)/141/2011. –Whereas the Chartered Accountants Act, 1949 (No. 38 of 1949) has been amended by the Chartered Accountants (Amendment) Act, 2006 (No. 9 of 2006); And whereas the Council of the Institute of Chartered Accountants of India has been empowered to determine, under sub-section (4) of section 19 of the said Act, the annual membership fee payable by every member; Now, therefore, in exercise of the powers conferred by said sub-section (4) of section 19 of the said Act, the Council hereby determines that, – with effect from the 1st day of April 2011, the annual membership fee payable by a member shall be as under: Associate Member – rupees eight hundred only Fellow Member – rupees two thousand two hundred only Provided that such fee for a member, who has attained the 1[age of 60 years] as on the 1st day of April of the relevant year, shall pay such fee as under: Associate Member – rupees six hundred only Fellow Member – rupees one thousand six hundred only T. Karthikeyan, Secy. [ADVT III/4/104/10/Exty.]   Amendment *Substituted for the following [Published in the Gazette of India, Extraordinary, Part III, Section 4 dated 5th March, 2008] The Institute of Chartered Accountants of India Notification New Delhi, the 4th March, 2008 (Chartered Accountants) 1Substituted for the words and figure “age of 65 years” by Notification No. 1-CA(7)/146/2013 dated 28th March, 2013, published in Part III Section 4 of the Gazette of India, Extraordinary, dated 28th March, 2013 No. 1-CA(7)/112/2008 – Whereas, the Chartered Accountants Act, 1949 (38 of 1949) has been amended by the Chartered Accountants (Amendment) Act, 2006 (9 of 2006); And, whereas, the Council of the Institute of Chartered Accountants of India has been empowered to determine, under subsection (4) of section 19 of the said Act, the annual membership fee payable by every member; Now, therefore, in exercise of the powers conferred by said subsection (4) of section 19 of the said Act, the Council hereby determines that, – with effect from the 1st day of April, 2008, the annual membership fee payable by a member shall be as under: Associate member – rupees six hundred only Fellow member – rupees one thousand eight hundred only; Provided that a member, who has attained the age of 65 years as on the 1st day of April of the relevant year, shall pay such fee as under: Associate member – rupees four hundred fifty only Fellow member – rupees one thousand three hundred only; Dr. Ashok Haldia, Secy. [ADVT III/4/104/2007/Exty.] 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

Published in Part II, Sub. Sec.(ii) of Sec.3 of Gazette of India No. 1(8)/88-IGC S.O. 1628. – In pursuance of clause (a) of Sub-Section (2) of section 9 of the Chartered Accountants Act, 1949 (38 of 1949) and in supersession of the notification of the Government of India in the Ministry of Law, Justice and Company Affairs (Department of Company Affairs), No. S.O.1682, dated the 13th April 1973 the Central Government hereby specifies the following five regional constituencies for the purposes of elections to the Council of the regional constituencies for the purposes of elections to the Institute of Chartered Accountants of India under the said clause, namely: 1. Western Region – The States of Gujarat, Maharashtra and Goa and the Union Territories of Daman & Diu and Dadra & Nagar Haveli. 2. Southern Region – The States of Andhra Pradesh, Kerala, Karnataka and Tamil Nadu and the Union Territories of Pondicherry and the Lakshadweep Islands. 3. Eastern Region – The States of Assam, Meghalaya, Nagaland, Orissa, West Bengal, Manipur, Tripura, Sikkim, Arunachal Pradesh and Mizoram and the Union Territory of Andaman & Nicobar Islands. 4. Central Region – The States of Uttar Pradesh, Bihar, Madhya Pradesh and Rajasthan. 5. Northern Region – The States of Haryana, Himachal Pradesh, Jammu & Kashmir and Punjab and Union Territories of Delhi and Chandigarh. (Dr. Gulab Singh) Under Secretary to the Government of India   Amendment A Substituted for the following [Published in Part II sub-section (ii) of Section 3 of the Gazette of India dated 16th June, 1973] Government of India Ministry of Law, Justice and Company Affairs (Department of Company Affairs) New Delhi, dated the 13th April, 1973 Notification Chartered Accountants S.O 1682. – In pursuance of clause (a) of sub-section (2) of Section 9 of the Chartered Accountants Act, 1949, (38 of 1949) and in supersession of the notification of the Government of India in the late Ministry of Commerce and Industry (Department of Company Law Administration) No. S.O. 275, dated the 12th March, 1958 (as amended from time to time)* the Central Government hereby specifies the following five regional constituencies for the purposes of elections to the Council of the Institute of Chartered Accountants of India under the said clause, namely Western Region – 1. The States of Gujarat, Maharashtra and the Union Territories of Goa, Daman & Diu and Dadra & Nagar Haveli. Southern Region – 2. The States of Andhra Pradesh, Kerala, Mysore, Tamil Nadu and the Union Territories of Pondicherry and the Laccadive, Minicoy and Amindivi Islands. Eastern Region – 3. The States of Assam, Meghalaya, Nagaland, Orissa, West Bengal, Manipur, Tripura and Sikkim and the Union Territories of Arunachal Pradesh, Mizoram and the Andaman & Nicobar Islands. Central Region – 4. The States of Uttar Pradesh, Bihar, Madhya Pradesh and Rajasthan. Northern Region – 5. The States of Haryana, Himachal Pradesh, Jammu & Kashmir and Punjab and the Union Territories of Delhi and Chandigarh. (F.7/16/73-IGC) R.K. Talwar Under Secretary to the Government of India ii[Published in Part II Sub-section 3 of the Gazette of India dated 22nd March, 1958] Government of India Ministry of Commerce and Industry (Department of Company Law Administration) New Delhi, dated the 12th March, 1958* Notification Chartered Accountants No. 3(64)/Inst/56. – In pursuance of clause (a) of sub-section (2) of Section 9 of the Chartered Accountants Act, 1949, (38 of 1949), and in supersession of the notification of the Government of India in the Ministry of Finance No. 73(1)-ICA/52, dated the 19th March, 1952, the Central Government hereby specifies* the following five regional constituencies for purposes of elections to the Council under the said clause, namely: 1. The State of Gujarat and Maharashtra and the Union Territory of Goa, Daman and Diu. 2. The States of Andhra Pradesh, Kerala, Mysore and Tamil Nadu and the Union Territories of Pondicherry and the Laccadive, Minicoy and Amindivi Islands. 3. The States of Assam, Nagaland, Orissa and West Bengal and the Union Territories of Manipur, Tripura and the Andaman and Nicobar Islands. 4. The States of Uttar Pradesh, Behar, Madhya Pradesh and Rajasthan. 5. The States of Harayana, Himachal Pradesh, Jammu and Kashmir and Punjab and the Union Territories of Delhi and Chandigarh. Deputy Secretary to the Government of India *As modified by Government Notification issued subsequently from time to time. 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

Ref. Proviso to Section 7 (1) It was agreed that the Institutes previously recognised2 under the Auditor’s Certificates Rules, 1932, be recognized for the purposes of Section 7 for the use of letters, F.S.A.A., etc. * * * * * (2) The Council decided that letters or description in respect of membership of bodies other than Accountancy Institutes can be used provided such use does not amount to the use of designation and in the case of Accountancy Institutes prior recognition of the Council in this behalf is necessary. It was also decided that in respect of Accountancy Institutes which are recognized and in respect of Institutes other than Accountancy Institutes the word London in brackets may be allowed to be added provided that in each case the respective Institutes had permitted such addition. * * * * * (3) The Council also decided that the Institute of Cost and Works Accountants is not an Accountancy Institute within the meaning of Section 7 and therefore there was no bar to the use of these letters by the members of that Institute, if they happen to be our members. [The Notifications given in Appendix No. (12) were in operation until rules made by the Central Government under clause (a) of sub-section (2) of Section 29A were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (1) dated 5th September, 2006 and came into effect from that date] 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

Ref. sub-section (2) of Section 6 No. 1-CA(7)/140/2011.– Whereas the Chartered Accountants Act, 1949 (No. 38 of 1949) has been amended by the Chartered Accountants (Amendment) Act, 2006 (No. 9 of 2006); And whereas the Council of the Institute of Chartered Accountants of India has been empowered to determine, under sub-section (2) of section 6 of the said Act, the fee payable for a certificate of practice; Now, therefore, in exercise of the powers conferred by said sub-section (2) of section 6 of the said Act, the Council hereby determines that, – with effect from the 1st day of April 2011, the fee payable by a member for his certificate of practice shall be rupees two thousand only: Provided that such fee for a member, who has attained the 1[age of 60 years] as on the 1st day of April of the relevant year, shall be rupees one thousand five hundred only. T. Karthikeyan, Secy. [ADVT III/4/104/10/Exty.]   Amendment *Substituted for the following [Published in the Gazette of India, Extraordinary, Part III, Section 4 dated 5th March, 2008] The Institute of Chartered Accountants of India Notification New Delhi, the 4th March, 2008(Chartered Accountants) No. 1-CA(7)/111/2008. – Whereas, the Chartered Accountants Act, 1949 (38 of 1949) has been amended by the Chartered Accountants (Amendment) Act, 2006 (9 of 2006); And, whereas, the Council of the Institute of Chartered Accountants of India has been empowered to determine, under subsection (2) of section 6 of the said Act, the fee payable for a certificate of practice; Now, therefore, in exercise of the powers conferred by said subsection (2) of section 6 of the said Act, the Council hereby determines that,- with effect from the 1st day of April, 2008, the annual fee payable by a member for his certificate of practice shall be rupees one thousand six hundred only: Provided that such fee for a member, who has attained the age of 65 years as on the 1st day of April of the relevant year, shall be rupees one thousand two hundred only. Dr. Ashok Haldia, Secy. [ADVT III/IV/104/2007/Exty.] 1Substituted for the words and figure “age of 65 years” by Notification No. 1-CA(7)/146/2013 dated 28th March, 2013, published in Part III Section 4 of the Gazette of India, Extraordinary, dated 28th March, 2013 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

Ref. sub-section (3) of Section 5 No. 1-CA(7)/110/2008. – Whereas, the Chartered Accountants Act, 1949 (38 of 1949) has been amended by the Chartered Accountants (Amendment) Act, 2006 (9 of 2006); And, whereas, the Council of the Institute of Chartered Accountants of India has been empowered to determine, under subsection (3) of section 5 of the said Act, the fee for entry of names in the Register as a fellow; Now, therefore, in exercise of the powers conferred by said subsection (3) of section 5 of the said Act, the Council hereby determines that,- with effect from the 1st day of April, 2008, the fee payable by a member for entry in the Register as a fellow of the Institute shall be rupees one thousand five hundred only. Dr. Ashok Haldia, Secy. [ADVT.III/4/104/2007/Exty.] 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

Ref. sub-section (3) of Section 4 No. 1-CA(7)/138/2011. –Whereas the Chartered Accountants Act, 1949 (No. 38 of 1949) has been amended by the Chartered Accountants (Amendment) Act, 2006 (No. 9 of 2006); And whereas the Council of the Institute of Chartered Accountants of India has been empowered to determine, under sub-section (3) of section 4 of the said Act, the fee for entry of names in the Register; Now, therefore, in exercise of the powers conferred by said sub-section (3) of section 4 of the said Act, the Council hereby determines that, – with effect from the 1st day of April 2011, the fee payable by every person eligible to have his name entered in the Register under section 4 of the said Act shall be rupees one thousand two hundred only. T. Karthikeyan, Secy. [ADVT III/4/104/10/Exty.]   Amendment *Substituted for the following Notification:- [Published in the Gazette of India, Extraordinary Part III, Section 4 dated 5th March, 2008 The Institute of Chartered Accountants of India Notification New Delhi, the 4th March, 2008 (Chartered Accountants) No. 1-CA(7)/109/2008. – Whereas the Chartered Accountants Act, 1949 (38 of 1949) has been amended by the Chartered Accountants (Amendment) Act, 2006 (9 of 2006); And whereas the Council of the Institute of Chartered Accountants of India has been empowered to determine, under subsection (3) of section 4 of the said Act, the fee for entry of names in the Register; Now, therefore, in exercise of the powers conferred by said subsection (3) of section 4 of the said Act, the Council hereby determines that,- with effect from the 1st day of April, 2008, the fee payable by every person eligible to have his name entered in the Register under section 4 of the said Act shall be rupees one thousand only. Dr. Ashok Haldia, Secy. [ADVT.III/4/104/2007/Exty.] 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

Resolutions passed by the Council under the proviso to clause (v) of sub-section (1) of Section 4 (1) “Resolved that the Membership of a person covered by proviso to Section 4(1)(v) of the Chartered Accountants Act, 1949, shall be subject to the condition that the person in question has a place of business in India either in his own charge or in charge of a Member of the Institute.” * * * * * (2) Criteria laid down regarding “residence ”applicable to cases falling under the proviso to Section 4(1)(v): (a) if a person is in India in a year for a period or periods amounting in all to 182 days or more; or (b) if he maintains or causes to be maintained for him a dwelling place in India for a period or periods amounting in all to 182 days or more in a year and has been in India for 90 days or more in that year. 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

Resolution passed by the Council under clause (v) of sub-section (1) of Section 4 Resolved that the examinations and […]1 training in the United Kingdom of the following four Institutes (formerly six) mentioned in Rule 7 of the Auditor’s Certificates Rules, 1932, be recognized by the Council under Section 4(1)(v) of the Act as being equivalent to the examination and training prescribed for the members of this Institute:- (a) The Institute of Chartered Accountants in England and Wales; (b) The Institute of Chartered Accountants of Scotland; (c) The Institute of Chartered Accountants in Ireland; (d) The Society of Incorporated Accountants and Auditors, London. Provided that under the proviso 4(1)(v), the following further conditions be prescribed in the case of persons not permanently residing in India: (i) That such persons be required to reside in India to practise the profession of Accountancy or to serve as an assistant in a Chartered Accountant’s office in India; and 2[ 1 (ii) That such person be not eligible for membership of the Council or the Regional Councils or to the right of voting in elections under the Chartered Accountants Act, 1949; and (iii) That the membership of the Institute will cease if and when the persons concerned ceases to reside or practise in India; and (iv) That the Board of Trade in the United Kingdom accords the right to the members of this Institute to practise the profession of Accountancy in the United Kingdom in respect of the audit of public companies as defined in the (U.K.) Companies Act, 1948.” Resolution passed by the Council at its 182nd meeting held on 3rd & 4th September, 1996 “Resolved that – By virtue of powers vested under Regulation 205 of the Chartered Accountants Regulations, 1988, the Council of the Institute of Chartered Accountants of India hereby orders that the period of training undergone in the United Kingdom and/or Ireland under the bye-laws/regulations of one of more of the following Institutes, namely – (a) The Institute of Chartered Accountants of England and Wales; (b) The Institute of Chartered Accountants of Scotland; (c) The Institute of Chartered Accountants of Ireland; and (d) The Society of Incorporated Accountants and Auditors, London be recognized only in the case of persons who had left India before 8th December, 1995 for the sole purpose of pursuing the Chartered Accountancy Course in the United Kingdom and/or Ireland provided: (a) such persons return to India, register with the Institute on or before 31st March, 1997 after fulfilling the requirements of the Chartered Accountants Regulations, 1988 for admission to articleship and producing satisfactory proof that they had completed training – wholly or partly – in the United Kingdom and/or Ireland and undergo practical training (i) for a minimum additional period of 12 months in entirety in the case of those who have already completed the prescribed period of training not being less than three years in the United Kingdom and/or Ireland; or (ii) for a minimum period of 12 months in entirety in the case of those who are not covered under (a) above but have completed 24 months of training or more in the United Kingdom and/or Ireland; or (iii) for the balance period of training in entirety as required under the Chartered Accountants Regulations, 1988 in the case of those who have completed less than 24 months of training in the United Kingdom and/or Ireland; and (b) appear in and qualify both the Intermediate and Final Examinations of the Institute in their entirety under the Chartered Accountants Regulations, 1988 irrespective of whether they had passed the corresponding examinations – wholly or partly – under the bye-laws/regulations of the aforementioned Institute(s). Further Resolved that the effect and application of the aforementioned Order/Resolution shall cease to operate effective from 1st April, 1997.”   Amendment 1 The Council has since decided to omit the word “practical”. 2 The following clause has been deleted:- “(ii) That the recognition be for a period of five years upto 31st March, 1958; and.” 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

Resolution passed by the Council under clause (v) of sub-section (1) of Section 4 Resolved that the examinations and training of the following institutions, organizations etc. in the relevant countries be recognized under Section 4(1)(v) of the Chartered Accountants Act, 1949, as being equivalent to the examination and training prescribed for the members of the Institute:- 1. The Institute of Chartered Accountants of Ceylon. 2. The Public Accountants’ and Auditors’ Board of South Africa. 3. The Institute of Chartered Accountants of Pakistan 4. The Registered Accountants of Burma, and 5. The Institute of Chartered Accountants in Australia Further resolved that a person who has passed the Final R.A. Examination held under the Burma Auditors’ Certificate Rules and who has either undergone the requisite training as an articled/audit clerk or has been practising as Public Accountant and Auditor, but who cannot get himself enrolled as a Registered Accountant of Burma, for the reason only that he is a permanent resident of India, would also be eligible for membership of the Institute. Provided that under the proviso to Section 4(1)(v), the following further conditions be prescribed in the case of a person not permanently residing in India: (i) That such person be required to reside in India to practise the profession of Accountancy or to serve as an assistant in a Chartered Accountant’s office in India; and (ii) That such person shall not be eligible for membership of the Council or the Regional Councils nor have a right to vote in elections under the Chartered Accountants Act, 1949 and the Regulations framed thereunder; and (iii) That the membership of the Institute will cease if and when the person concerned ceases to reside or practise in India”. Resolution passed by the Council at its 188th meeting held on 8th-10th December, 1997 “Resolved that – By virtue of powers vested under Regulation 205 of the Chartered Accountants Regulations, 1988, the Council of the Institute of Chartered Accountants of India hereby orders that the period of training undergone in the respective countries under the bye-laws/regulations of one or more of the following institutes, namely – 1. The Institute of Chartered Accountants of Ceylon. 2. The Public Accountants’ and Auditors’ Board of South Africa. 3. The Institute of Chartered Accountants of Pakistan. 4. The Registered Accountants of Burma, and 5. The Institute of Chartered Accountants in Australia. be recognised only in the case of persons who had left India before 8th December, 1997 for the sole purpose of pursuing the Chartered Accountancy Course in any of the aforementioned countries provided : (a) such persons return to India, register with the Institute on or before 31st March, 1999 after fulfilling the requirements of the Chartered Accountants Regulations, 1988 for admission to articleship and producing satisfactory proof that they had completed training – wholly or partly – in the respective country and undergo practical training i) for a minimum additional period of 12 months in entirety in the case of those who have already completed the prescribed period of training not being less than three years in the respective country; or ii) for a minimum period of 12 months in entirety in the case of those who are not covered under (a) above but have completed 24 months of training or more in the respective country; or iii) for the balance period of training in entirety as required under the Chartered Accountants Regulations, 1988 in the case of those who have completed less than 24 months of training in the respective country; and (b) appear in and qualify both the Intermediate and Final Examinations of the Institute in their entirety under the Chartered Accountants Regulations, 1988 irrespective of whether they had passed the corresponding examinations, – wholly or partly – under the bye-laws/regulations of the aforementioned Institutions, organisations etc. [The Resolution passed by the Council and given in Appendix No. (6) is no longer in operation in view of resolution subsequently passed by the Council at its 182nd meeting held on 3rd & 4th September, 1996 given thereunder] 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