The Chartered Accountants Act, 1949

Ref. Clause (iv) of sub-section (1) of Section 4 S.O.No. 1577. – In pursuance of clause (iv) of subsection (1) of Section 4 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, No. 63(15)-Law(B)/50 dated the 24th October, 1950 as amended from time to time, the Central Government hereby specifies the following conditions which a person referred to in the said clause shall fulfil in order to entitle him to have his name entered in the Register of Members of the Institute of Chartered Accountants of India, namely:- A. In the case of a person who has passed the examination for the Government Diploma in Accountancy or an examination recognized as equivalent thereto by the rules for the award of the Government Diploma in Accountancy before the commencement of the Chartered Accountants Act, 1949 – (1) he shall have been in practice as an auditor or Income Tax Consultant on the date of commencement of the Act and shall have at the time of his application for enrolment (a) a minimum practice of ten years to the satisfaction of the Council of the Institute; and (b) at least fifteen units under his audit or fifteen assessees in his charge during the period of twelve months immediately preceding the date of his application, or (2) he shall have been in practice as an auditor on the date of commencement of the Act and shall have at the time of his application for enrolment – (a) a minimum practice of five years; and (b) at least two 2[public or private companies] with limited liability under his audit during each of at least four of the said five years. B. In the case of a person who has not passed one of the examinations mentioned in paragraph A, he shall have been in practice as an auditor or Income Tax Consultant on the date of commencement of the Act and shall have at the time of application for enrolment, either – (1) (a) a minimum practice of ten years to the satisfaction of the Council of the Institute, provided that he shall have done at least ten audits of 3[public or private companies] with limited liability, at least one such audit having been done in each one of any six years in the said ten years, and (b) at least fifteen units under his audit or fifteen assessees in his charge during the period of twelve months immediately preceding the date of his application, provided that the units shall include two companies with limited liability or the income of the assessees shall exceed Rs. 5 lakhs, as the case may be, or (2) (a) a minimum practice of five years as an auditor; and (b) at least two 4[public or private companies] with limited liability with a total paid-up capital or at least Rs. 3 lakhs under his audit during each of at least four of the said five years. Explanation – (1) (i) Any service as chief accountant, accountant or internal auditor or in any other similar post, by whatever name designated, in a commercial firm (including a limited liability company) which has a minimum paid-up capital of Rs. 2 lakhs or working capital of Rs. 6 lakhs, or in any similar post under Government or a local authority, which, in the opinion of the Council of the Institute, would give equivalent experience, shall be set off against minimum number of years of practice required by paragraphs A(1)(a) and B(1)(a) above. (ii) For the purpose of computing practice referred to in paragraph A(i), every year of service as Articled 5[Clerk] either under a Registered Accountant entitled or permitted to train Articled 6[Clerks] under the Auditor’s Certificates Rules, 1932, or under a member of the Institute of Chartered Accountants of India entitled to train Articled 7[Clerks] under the Chartered Accountants Regulations, 19498, or partly under such Registered Accountant and partly under such member shall be reckoned as two years of practice, and every year of audit service rendered under a Registered Accountant or a practising member of the Institute of Chartered Accountants of India or partly under such Registered Accountant and partly under such practising member of the Institute shall be reckoned as one year of practice, fractions of a year being ignored, and for this purpose, any period of apprenticeship served under the Regulations for the award of the Government Diploma in Accountancy and duly registered with the Accountancy Diploma Board, Bombay, shall be reckoned as service as an Articled 9[Clerk] under a Registered Accountant. Explanation (2) – A “unit ”means a company registered under the Indian Companies Act, 1913, or the Companies Act, 1956, or a Co-operative Society registered under the Co-operative Societies Act, 1912, or a company or Cooperative Society registered under any corresponding State Law, or a firm. Explanation (3) – For the purpose of computing practice, credit shall be given for any practice by an auditor or Income Tax Consultant irrespective of whether such practice was inside or outside any former Part ’B’ State or any former Acceding State. B. S. Manchanda Joint Secretary to the Government of India. [Published in Part II Section 3 (ii) of the Gazette of India dated 6th October, 1973] Government of India Ministry of Law, Justice and Company Affairs Department of Company Affairs Shastri Bhawan, 5th Floor, “A ”Wing, Dr. Rajendra Prasad Road, New Delhi – 1, the 25th September, 1973 (As modified by Notification No. S.O. 2002 dated 5th June, 1979 of the Department of Company Affairs) Notification Chartered Accountants S.O.2860.– In pursuance of clause (iv) of sub-section (1) of Section 4 of the Chartered Accountants Act, 1949 (38 of 1949) and in partial modification of the notification of the Government of India in the late Ministry of Commerce and Industry (Department of Company Law Administration) No. S.O. 1577 dated the 27th June, 1961, the Central Government hereby specifies that a person referred to in the said clause shall, in order to entitle him to have his name entered in the Register of Members of the Institute of Chartered Accountants of India have to fulfil only the following conditions, namely, that he was in practice as an auditor in any Part B State on the commencement of the said Act in that State and is in practice as an auditor in any State or Union Territory at the time of his application for enrolment (whether or not he ceased to be in practice

Ref. Clause (iii) of sub-section (1) of Section 4 No. 63(1)-Law(C.A.)/49.– In pursuance of clause (iii) of sub-section (1) of Section 4 of the Chartered Accountants Act 1949 (38 of 1949) the Central Government is pleased to specify the following conditions which a person referred to in the said Clause shall fulfil in order to be entitled to have his name entered in the Register of Members of the Institute of Chartered Accountants of India:- (1) If he has served as an Articled 1[clerk] under a Registered Accountant entitled or permitted to train Articled 2[clerks] under the Auditor’s Certificates Rules, 1932, or under a Member of the Institute of Chartered Accountants of India entitled to train Articled 3[clerks] under the Chartered Accountants Regulations, 19494 or partly under such Registered Accountant and partly under such Member, for a period of 5[three years]; Explanation – Any period of apprenticeship served under the Regulations for the award of the Government Diploma in Accountancy and duly registered with Accountancy Diploma Board, Bombay, shall be reckoned as service as an Articled 6[clerk] under a Registered Accountant; or (2) If he has served as an Audit 7[clerk] in the office of any Registered Accountant, prior to the coming in force of the Chartered Accountants Act, 1949, or under a practising Member of the Institute of Chartered Accountants, or partly under such Registered Accountant and partly under such practising Member of the Institute of Chartered Accountants, for a period of six years; or (3) If he as an officer, not below the rank of an Income-tax Officer, in the Income-tax Department of the Government of India, having – (a) a minimum service of six years in such capacity, and (b) reasonable experience in assessment of companies or experience of a similar nature; or (4) If he has practised as an Income-tax consultant for a minimum period of ten years; or (5) If he has practised as an auditor, having – (a) a minimum practice of ten years, and (b) at least 15 units under his audit at the time of his application for enrolment; Explanation – In this clause, a “unit ”means a company registered under the Indian Companies Act, 1913 or a Cooperative Society registered under the Co-operative Societies Act, 1912, or under any corresponding Provincial Law, or a private firm; (6) If he has served for a minimum period of ten years as a chief accountant, accountant, or internal auditor or in any similar other post, by whatever name designated, in a commercial firm (including a limited liability company) which has a minimum paid-up capital of Rs. 2 lakhs and/or a working capital of Rs. 6 lakhs, or in any similar post which would give equivalent experience under Government or a local authority. Explanation – (1) For the purpose of counting the service referred to in clause (2) one year’s service as Articled 8[clerk] under clause (1) shall be reckoned as two years of service as an Audit 9[clerk], fractions of a year being ignored. (2) For the purpose of computing service or practice referred to in clauses (3) to (6), every year of service as Articled 10[clerk] under clause (1) shall be reckoned as two years of service or practice, as the case may be, and every year of service under clause (2) shall be reckoned as one year of service or practice, as the case may be, fractions of a year being ignored. S. Ranganathan. Joint Secy.   Amendment 1,2,3,6,7,8,9,10 Now known as “Articled Assistant(s) ”pursuant to Chartered Accountants (Amendment) Act, 2006 and came into force w.e.f. 8th August, 2006 4 Now, the Chartered Accountants Regulations, 1988 5 Now, three and half years, pursuant to Notification No. 1- CA(7)/92/2006 published in the Gazette of India dated 13th September, 2006 and came into force w.e.f. 13th 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

Resolutions passed by the Council under clause (iv) of sub-section (2) of Section 2 (1) “Resolved that a member of the Institute shall be deemed to be in practice during the period he renders ’service with armed forces’.” (2) “Pursuant to Section 2(2)(iv) of the Chartered Accountants Act, 1949, the Council hereby reiterates its opinion that the service that may be rendered by a Chartered Accountant in practice include the entire range of Management Consultancy Services.” (3) “Pursuant to Section 2(2)(iv) of the Chartered Accountants Act, 1949, the Council hereby reiterates its opinion that a member shall be deemed to be in practice if he, in his professional capacity and neither in his personal capacity nor in his capacity as an employee, acts as a liquidator, trustee, executor, administrator, arbitrator, receiver, adviser or representative for costing, financial or taxation matters or takes up an appointment made by the Central Government or a State Government or a Court of law or any other legal authority or acts as a Secretary unless his employment is on a salary-cum-full-time basis; Provided that nothing contained hereinabove, shall apply to a member who is holding a Certificate of Practice from the Institute of Cost & Works Accountants of India or the Institute of Company Secretaries of India or from the Bar Council or such other bodies, as may be specified in this behalf, 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

Ref. sub-section (3) of Section 1 No. 10-A(4)/49.– In pursuance of sub-section (3) of Section 1 of the Chartered Accountants Act, 1949 (38 of 1949), the Central Government is pleased to appoint the 1st day of July 1949, as the date on which the said Act shall come into force. S. Ranganathan, Joint Secy. [Published in Part II sub-section (ii) of Section 3 of the Gazette of India Extraordinary dated 10th August, 2006] Ministry of Company Affairs Notification New Delhi, the 8th August, 2006 S.O. 1276(E). – In exercise of the powers conferred by sub-section (2) of Section 1 of the Chartered Accountants (Amendment) Act, 2006 (9 of 2006), the Central Government hereby appoints 8th day of August, 2006, as the date on which Sections 1, 2, 3, 4, 5, 7, 9, 12, 16 except clause (i), 17, 22, 23, 25, 26, 27 and 28 except new Sections 30D and 30E to the Chartered Accountants Act, 1949 of the said Act, shall come into force. [F.No. 5/27/2006-CL-V] Jitesh Khosla, Jt. Secy. [Published in Part II sub-section (ii) of Section 3 of the Gazette of India Extraordinary dated 5th September, 2006] Notification New Delhi, the 5th September, 2006 S.O. 1440(E). – In exercise of the powers conferred by sub-section (2) of Section 1 of the Chartered Accountants (Amendment) Act, 2006 (9 of 2006), the Central Government hereby appoints the 5th September, 2006, as the date on which Section 6 of the said Act shall come into force. [F.No. 5/27/2006-CL.V] Jitesh Khosla, Jt. Secy. [Published in Part II sub-section (ii) of Section 3 of the Gazette of India Extraordinary dated 17th November, 2006] Ministry of Company Affairs Notification New Delhi, the 17th November, 2006 S.O. 1985(E).– In exercise of the powers conferred by sub-section (2) of Section 1 of the Chartered Accountants (Amendment) Act, 2006 (9 of 2006), the Central Government hereby appoints 17th day of November, 2006, as the date on which Sections 8, 10, 11, 13, 14, 15, clause (i) of Section 16, 18, 19, 20, 21, 24, 28 (new Sections 30D and 30E to the Chartered Accountants Act, 1949) and Section 29 of the said Act, shall come into force. [F.No. 5/27/2006-CL-V] Jitesh Khosla, Jt. Secy. [Published in Part II sub-section (ii) of Section 3 of the Gazette of India Extraordinary dated 30th January, 2012] Ministry of Corporate Affairs Notification New Delhi, the 30th January, 2012 S.O. 190(E).– In exercise of the powers conferred by sub-section (2) of Section 1 of the Chartered Accountants (Amendment) Act, 2011 (No. 3 of 2012), the Central Government hereby appoints the 1st day of February, 2012 as the date on which the provisions of the said Act shall come into force. [F.No. 12/11/2011-P.I.] Manoj Kumar, Jt. Secy. 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

Other misconduct in relation to members of the Institute generally A member of the Institute, whether in practice or not, shall be deemed to be guilty of other misconduct, if he is held guilty by any civil or criminal court for an offence which is punishable with imprisonment for a term exceeding six months.] 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

Professional misconduct in relation to members of the Institute generally A member of the Institute, whether in practice or not, shall be deemed to be guilty of professional misconduct, if he- (1) contravenes any of the provisions of this Act or the regulations made thereunder or any guidelines1 issued by the Council; (2) being an employee of any company, firm or person, discloses confidential information acquired in the course of his employment except as and when required by any law for the time being in force or except as permitted by the employer; (3) includes in any information, statement, return or form to be submitted to the Institute, Council or any of its Committees, Director (Discipline), Board of Discipline, Disciplinary Committee, Quality Review Board or the Appellate Authority any particulars knowing them to be false; (4) defalcates or embezzles moneys received in his professional capacity.   Amendment 1 For Guidelines issued by the Council, please see Appendix No. (34). 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

Professional misconduct in relation to chartered accountants in practice A chartered accountant in practice shall be deemed to be guilty of professional misconduct, if he– (1) discloses information acquired in the course of his professional engagement to any person other than his client so engaging him, without the consent of his client or otherwise than as required by any law for the time being in force; (2) certifies or submits in his name, or in the name of his firm, a report of an examination of financial statements unless the examination of such statements and the related records has been made by him or by a partner or an employee in his firm or by another chartered accountant in practice; (3) permits his name or the name of his firm to be used in connection with an estimate of earnings contingent upon future transactions in a manner which may lead to the belief that he vouches for the accuracy of the forecast; (4) expresses his opinion on financial statements of any business or enterprise in which he, his firm, or a partner in his firm has a substantial interest; (5) fails to disclose a material fact known to him which is not disclosed in a financial statement, but disclosure of which is necessary in making such financial statement where he is concerned with that financial statement in a professional capacity; (6) fails to report a material misstatement known to him to appear in a financial statement with which he is concerned in a professional capacity; (7) does not exercise due diligence, or is grossly negligent in the conduct of his professional duties; (8) fails to obtain sufficient information which is necessary for expression of an opinion or its exceptions are sufficiently material to negate the expression of an opinion; (9) fails to invite attention to any material departure from the generally accepted procedure of audit applicable to the circumstances; (10) fails to keep moneys of his client other than fees or remuneration or money meant to be expended in a separate banking account or to use such moneys for purposes for which they are intended within a reasonable 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

Other misconduct in relation to members of the Institute generally A member of the Institute, whether in practice or not, shall be deemed to be guilty of other misconduct, if he- (1) is held guilty by any civil or criminal court for an offence which is punishable with imprisonment for a term not exceeding six months; (2) in the opinion of the Council, brings disrepute to the profession or the Institute as a result of his action whether or not related to his professional work. 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

Professional misconduct in relation to members of the Institute generally A member of the Institute, whether in practice or not, shall be deemed to be guilty of professional misconduct, if he– (1) not being a fellow of the Institute, acts as a fellow of the Institute; (2) does not supply the information called for, or does not comply with the requirements asked for, by the Institute, Council or any of its Committees, Director (Discipline), Board of Discipline, Disciplinary Committee, Quality Review Board or the Appellate Authority; (3) while inviting professional work from another chartered accountant or while responding to tenders or enquiries or while advertising through a write up, or anything as provided for in items (6) and (7) of Part I of this Schedule, gives information knowing it to be false. 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

Professional misconduct in relation to members of the Institute in service A member of the Institute (other than a member in practice) shall be deemed to be guilty of professional misconduct, if he being an employee of any company, firm or person– (1) pays or allows or agrees to pay directly or indirectly to any person any share in the emoluments of the employment undertaken by him; (2) accepts or agrees to accept any part of fees, profits or gains from a lawyer, a chartered accountant or broker engaged by such company, firm or person or agent or customer of such company, firm or person by way of commission or gratification. 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