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Income Tax - 159. page

Constitution and functions of Regional Councils

Constitution and functions of Regional Councils : Section – 23. (1) For the purpose of advising and assisting it on matters concerning its functions, the Council may constitute such Regional Councils […]

Appeal to Authority

Appeal to Authority : Section – 22E. (1) Any member of the Institute aggrieved by any order of the Board of Discipline or the Disciplinary Committee imposing on him any of […]

Officers and other Staff of Authority

Officers and other Staff of Authority : Section – 22D. (1) The Council shall make available to the Authority such officers and other staff members as may be necessary for the […]

Procedure, etc., of Authority

Procedure, etc., of Authority : Section – 22C. The provisions of section 22C, section 22D and section 22F of the Chartered Accountants Act, 1949 (38 of 1949) shall apply to the […]

Term of office of members of Authority

Term of office of members of Authority : Section –  22B. A person appointed as a member shall hold office for a term of three years from the date on which […]

Constitution of Appellate Authority

Constitution of Appellate Authority : Section – 22A. The Appellate Authority constituted under sub-section (1) of section 22A of the Chartered Accountants Act, 1949 (38 of 1949), shall be deemed to […]

Professional or other misconduct defined

Professional or other misconduct defined : Section – 22. For the purposes of this Act, the expression “professional or other misconduct” shall be deemed to include any act or omission provided […]

Transitional provisions

Transitional provisions : Section -21D. All complaints pending before the Council or any inquiry initiated by the Disciplinary Committee or any reference or appeal made to a High Court prior to […]

Disciplinary Committee

Disciplinary Committee : Section – 21B. (1) The Council shall constitute a Disciplinary Committee consisting of the President or the Vice-President of the Council as the Presiding Officer and two members […]