Central · Act 38 of 1949

Section 1 — Short title, extent and commencement.

The Chartered Accountants Act, 1949

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STATUTORY TEXT
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(1) This Act may be called the Chartered Accountants Act, 1949.

1[(2) It extends to the whole of India 2 ***.]

(3) It shall come into force on such date3 as the Central Government may, by notification in the Official Gazette, appoint in this behalf.

Source footnotes

1. Subs. by the A.O. 1950, for sub-section (2).

2. The words "except the State of Jammu and Kashmir" omitted by Act 25 of 1968, s. 3 and the Schedule (w.e.f. 15-8-1968).

3. 1st July, 1949, vide Notification No. I OA (4)/49, dated 1st June, 1949, see Gazette of India, Extraordinary, Part II, sec. 3(i)

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Next · Section 2Interpretation. →All sections / सभी धाराएँThe Chartered Accountants Act, 1949 →
More sections of this actSection 2 · Interpretation.Section 3 · Incorporation of the Institute.Section 4 · Entry of names in the Register of members.Section 5 · Fellows and Associates.Section 6 · Certificate of practice.Section 7 · Members to be known as Chartered Accountants.Section 8 · Disabilities.Section 9 · Constitution of the Council of the Institute
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India Code, Government of India. Text fetched 19 Oct 2026. Source metadata reports last modification: 2022-06-02. Check the linked official text and subsequent notifications when applying a provision.

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