Sec 297

If the CA is being appointed in the employment of the company then the provision of section 314 relating to office or place of profit would get attracted.

However if there is a contract for provison of services then the provisions of section 297 would get attracted.

Dear george

Yes, in situation mentioned by you, section 297 would get attracted and you would require Board authorisation to enter into that conract with CA for availing his services. Also, if you have already entered into contract with CA without obtaining Board consent, you should obtain Board consent in next 3 months of entering into such contract. However, if the contract of service is for les than Rs.5000/- (which I am assuming would not be the case) then you need not to obtain Board consent. Should need any further clarification, pl. feel free to contact.

Regards

Deepika

No it's not only services relating to professionals, it is also related to services other than profesionals.  For instance if the Board enters into a contract with a relative of director or any specified person to provide teh services relatign to maintenance of computer systems, or say A/C maintenance then in such case also section 297 gets attracted