Income Tax - 158. page

Terms and conditions of service of Chairperson and members of Board and its expenditure : Section – 29D. (1) The terms and conditions of service of the Chairperson and the members […]

Procedure of Board : Section –  29C. The Board shall meet at such time and place and follow in its meetings such procedure as may be specified.

Functions of Board : Section –  29B. The Board shall perform the following functions, namely:— (a) to make recommendations to the Council with regard to the quality of services provided by […]

Establishment of Quality Review Board : Section –  29A. (1) The Central Government shall, by notification, constitute a Quality Review Board consisting of a Chairperson and four other members. (2) The […]

Sanction to prosecute : Section – 29. No person shall be prosecuted under this Act except on a complaint made by or under the order of the Council or of the […]

Offences by companies : Section – 28. (1) If the person committing an offence under this Act is a company, the company as well as every person in charge of, and […]

Unqualified persons not to sign documents : Section –  27. (1) No person other than a member of the Institute shall sign any document on behalf of a cost accountant in […]

Companies not to engage in cost accountancy : Section – 26. (1) No company, whether incorporated in India or elsewhere, shall practise as cost accountants. [Explanation.—For the removal of doubts, it is […]

Penalty for using name of the Council, awarding degrees of cost accountancy, etc : Section – 25. (1) Save as otherwise provided in this Act, no person shall,— (i) use a […]

Penalty for falsely claiming to be a member, etc : Section – 24. Any person who,— (i) not being a member of the Institute— (a) represents that he is a member […]