as per chartered accountant act 1949,there are some professional ethics which governs the profession of chartered accountancy. so when you are a practicing chartered accountant and and you are going to start your own private coaching classes. as per the act if you are going to to teach in a private coaching institute you don't need to take permission from the council of ICAI because it is permitted under general permission. but as a practicing chartered accountant if you are a whole time tutor you need to take special permission from the council of ICAI.
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