(1) Where any country, specified by the Central Government in this behalf by notification in the official Gazette, prevents persons of Indian domicile from becoming members of any institution similar to the Institute of Chartered Accountants of India or from practicing the profession of accountancy or subjects them to unfair discrimination in that country, no subject of any such country shall be entitled to become a member of the Institute or practice the profession of accountancy in India.
(2) Subject to the provisions of sub-section (1), the Council may prescribe the conditions, if any, subject to which foreign qualifications relating to accountancy shall be recognised for the purposes of entry in the 1[Register of members].
(2) Subject to the provisions of sub-section (1), the Council may prescribe the conditions, if any, subject to which foreign qualifications relating to accountancy shall be recognised for the purposes of entry in the 1[Register of members].
Source footnotes
1. Subs. by s. 33, ibid., for Register (w.e.f. 10-5-2022).आगे पढ़ें / Continue reading
Explore the next section or browse this act in the selected language.
Next · Section 29APower of Central Government to make rules →All sections / सभी धाराएँThe Chartered Accountants Act, 1949 →
More sections of this act
Section 1 · Short title, extent and commencement.Section 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.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.