Section - 1 - Short title, extent and commencement
CHARTERED ACCOUNTANTS ACT, 1949[38 of 1949]An Act to make provision for the[regulation and development]of the profession of chartered accountantsWhereas it is expedient to make provision for the[regulation and development]of the[profession of chartered accountants] and for that purpose to establish an Institute of Chartered Accountants:It is hereby enacted as follows :-CHAPTER IPRELIMINARYShort title, extent and commencement.1. (1) This Act may be called the Chartered Accountants Act, 1949.(2) It extends to the whole of India [***].(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint in this behalf.
1. Substituted for "regulation" by the Chartered Accountants, the Cost and Works Accountants and the Company Secretaries (Amendment) Act, 2022, with effect from a date yet to be notified.
1a. Substituted for "profession of accountants" by the Chartered Accountants (Amendment) Act, 1959, w.e.f. 1-7-1959.
2. Words "except the State of Jammu and Kashmir" omitted by the Central Laws (Extension to Jammu and Kashmir) Act, 1968, w.e.f. 15-8-1968. Earlier the quoted words were substituted by the Part B States (Laws) Act, 1951, w.e.f. 22-2-1951.No. 10-A(4)/49, dated 1-6-1949 - In pursuance of sub-section (3) of section 1 of the Chartered Accountants Act, 1949 (38 of 194 .... To read the full section download the app from Google Play store
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