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Chartered Accountants Act

S NoName
1Chartered Accountants Act, 1949 [As amended by the Chartered Accountants (Amendment) Act, 2011]
2Chartered Accountants Act, 1949 [As amended by the Chartered Accountants (Amendment) Act, 2006]
S NoName
1Chartered Accountants Act, 1949 [As amended by the Chartered Accountants (Amendment) Act, 2011]
2Chartered Accountants (Amendment) Act, 2011
3Chartered Accountants Act, 1949 [As amended by the Chartered Accountants (Amendment) Act, 2006]
S NoYearCategoryHeading
12007ICAIProcedure of Investigation
22007G.S.R.225(E)Corrigendum G.S.R.225(E)
32016ICAI Chartered Accountant Procedures of Meetings of Quality Review Board , and Terms and Conditions of Service and Allowances of the Chair Person and Members of the Board (Amendment Rules), 2016
42016Rules dated 22 Mar 2016 Appellate Authority (Allowances payable to, and other terms and conditions of service of Chairperson and members and the manner of meeting expenditure of the Authority) Rules, 2006
52016Rules dated 23 Mar 2016Appellate Authority(Allowances payable to, and other terms and conditions of service of chairperson and members and the manner of meeting expenditure of the Authority) Amendment Rules, 2006
62018ICAIThe Chartered Accountants Act(Procedure of Investigation of Professional and Other Misconduct and Conduct of Cases)Amnendment Rules, 2018
72006ICAICharted Accountants (Nomination of Members to the Council)Rules,2006
82006ICAIProcedure of Meetings
92006ICAIAppellate Authority
102006ICAIChartered Accountants(Election to the council) Rules 2006
112006ICAIChartered Accountants(Election Tribunal) Rules,2006
S NoYearDateNumberHeading
1201713 Nov 17S.O. 3583(E)In exercise of the powers conferred by sub section (1) of section 10B of the Chartered Accountants Act, 1949 (38 of 1949).
2201717 Apr 17G.S.R. 376 (E)Nomination of Members on QRB of ICAI.
3201613 Dec 16G.S.R. 1130 (E)Appointment of Chairperson in the Appellate under section 22A of CA, CS, CWA Act.
4201621 Sep 16S.O. 3015 (E)Appointment of Members on Election Tribunal of Institute of Chartered Accountants of India.
5201612 Jul 16G.S.R.681(E)Appointment of Members on QRB of Institute of Chartered Accountants of India
6201602 Jun 16S.O.1940(E)In exercise of the powers conferred by sub section (1) of section 10B of the Chartered Accountants Act, 1949 (38 of 1949)
7201604 May 16S.O 1634(E)sub-section(1) of section 10B of the chartered Accountants Act, 1949(38 of 1949)
8201503 Nov 15G.S.R.835(E)Constitution Of Appellate Authority
9201530 Sep 15G.S.R. 744(E)Amendment to G.S.R.38( E) dated 19th January 2011.
10201521 Jul 15G.S.R. 563(E)Amendment to G.S.R.38( E) dated 19th January 2011.
11201224 Sep 12S.O 2286(E)Amendment to SO 789 (E) dated 20th March, 2009
12201221 Jun 12G.S.R. 486Amendment to GSR 38 (E) dated 19th January, 2011
13201212 Jun 12G.S.R. 441(E)Amendment to GSR 38 (E) dated 19th January, 2011
14201230 Jan 12S.O 190(E)The Chartered Accountants (Amendment) Act,2011 (No. 3 of 2012) the Central Government hereby appoints the 1st day of February, 2012 as the date on which the provision of the said Act shall come into force.
15201210 Jan 12GSR 8(E)Amendments in the Chartered Accountants Procedures of Meetings of Quality Review Board and terms and conditions of service and allowances of the Chairperson and Members of the Board Rules, 2006
16201114 Sep 11G.S.R 684 (E)The Charted Accountants(Amendment) Act,1949.
17201117 Jun 11GSR 477(E)Amendments in the Appellate Authority(Allowances payable to,and other terms and conditions of service of Chairperson and Members and manner of meeting expenditure of the Authority)Rules,2006
18201122 Mar 11GSR 226(E)Rules to amend the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) rules, 2007
19201115 Mar 11SO 567(E)Amendments in notification of the Government of India, Ministry of Corporate Affairs, number S.O. 789(E), dated 20th March, 2009
20201125 Feb 11GSR 110(E)Amendment to the Chartered Accountants (Election to the Council ) Rules, 2006
21201119 Jan 11GSR 38(E)Constituiton of Quality Review Board un der section 28A of Chartered Accountants Act, 1949
22201119 Jan 11G.S.R 38 (E)The Charted Accountants(Amendment) Act,1949.
23200931 Aug 09G.S.R. 620(E)Amendment made in the notification No.G S R 448(E) Dated 28.06.2007 in accordance with the power conferred under section28A of the Chartered Accountants Act, 1949 (38 of 1949)
24200920 Mar 09S.O. 789(E)Appoinment of Appellate Authority by central Government in accordance with the power conferred under section 22A The Chartered Accountants Act, 1949,Cost and Works Accountants Act, 1959 andThe Company Secretaries Act, 1980
25200912 Mar 09G.S.R 163 (E)Amendment made in the notification No.G S R 448(E) Dated 28.06.2007 in accordance with the power conferred under section28A of the Chartered Accountants Act, 1949 (38 of 1949)
26200905 Mar 09G.S.R 152 (E)Amendment made in the Charted Accountants Procedures and Terms & Conditions of Services and Allowances of the Chairpersons and members of Board Rules ,2006, in accordance with the power conferred by cl(f)and (g) of sub-section (2) of Section 29A of, rw Se
27200901 Feb 09G.S.R 4(E)Amendment made in the notification No.G S R 448(E) Dated 28.06.2007 constituting the Quality Review Board in accordance with the power conferred under section28Aof the Chartered Accountants Act, 1949 (38 of 1949)
28200825 Sep 08No. 1-CA(7)/116/2008Amendment made Charted Accountants Regulations , 1988 , in exercise of powers conferred by sub-section (1) of Section 30 of the said Act
29200819 Aug 08No. 1-CA(7)/121/2008Notification for appointement of Director(Discipline) in exercise of powers conferred by sub-section (1) of Section 21 of the Charted Accountants Acts ,1949 (38 of 1949)
30200823 Jul 08G.S.R 553 (E)The Charted Accountants(Amendment) Act,1949.
31200818 Mar 08No. 1-CA(7)/112/2008Corrigendum to Notification No. 1-CA(7)112/2008 under Chartered Accountants Act, 1949
32200804 Mar 08No. 1-CA(7)/109/2008Amendment in the fee for name to be entered in the register under Chartered Accountants Act, 1949
33200804 Mar 08No. 1-CA(7)/110/2008Amendment in the fee for name to be entered in the register under Chartered Accountants Act, 1949
34200804 Mar 08No. 1-CA(7)/111/2008Amendment in the fee for practicing under Chartered Accountants Act, 1949
35200804 Mar 08No. 1-CA(7)/112/2008Amendment in Annual Membership Fee under Chartered Accountants Act, 1949
36200804 Mar 08No. 1-CA(7)/113/2008Amendment in the additional fee for name to be entered in the register under Chartered Accountants Act, 1949
37200812 Feb 08No. 1-CA(7)/123/2008Amendment made Charted Accountants Regulations , 1988 , in exercise of powers conferred by sub-section (1) read with sub-section (3) ,of Section 30 of the said Act
38200717 Aug 07No.1-CA(7)/102/2007(E)Amendments Further To Amend The Chartered Accountants Regulation,1988 ,Were Published By The Council Of The Institute Of Accountants Act,1949(38 Of1949) At Page 1 To 8 Of The Gazette Of India (Extraordinary), Part III section 4, dated the 26 the 26th Apri
39200728 Jun 07 GSR 448(E)The Central Government Hereby By Constitutes A Quality Review Board Consisting Of The Following Persons.
40200722 Mar 07GSR 224(E)Amendment in Notifications GSR 734(E) dated 27.11.2006, GSR 708(E) dated 17.11.2006, GSR 710(E) dated 17.11.2006 and GSR 709(E) dated 17.11.2006.
41200727 Feb 07GSR 112(E)Framing of Rules under Section 29(A), sub section 2, clause c and d of the Chartered Accountants Act 1949
42200617 Nov 06G.S.R 711 (E)The Charted Accountants(Amendment) Act,1949.
43200610 Aug 06S.O 1276 (E)The Charted Accountants(Amendment) Act,2006.
44200605 Aug 06S.O 1439 (E)The Charted Accountants(Amendment) Act,2006.
S NoYearDateNumberHeading
1201104 Apr 11General Circular 10/2011Interpretation of the word “Partnership” for the purpose of Chartered Accountants Act, 1949, Cost and Works Accountants Act, 1959 and Company Secretaries Act, 1980.
2201003 Dec 10General CircularMembers of professional institutes arrested by law enforcement agencies for criminal offences - Deirections of Central Government - issue of.

News Section

News

18 Jun 25
Aadhaar OTP Now Mandatory for PAN Registration on Income Tax Portal
MCA Grants Fee Waiver for 13 E-Forms Amid Transition to MCA21 Version 3
Bombay HC: Cash Credit Account Not Subject to Attachment as Property Under GST Section 83
Mumbai CGST Introduces Grievance Mechanism to Resolve GST Registration Issues
17 Jun 25
GSTN Introduces Enhanced Inter-operable Services Between E-Way Bill Portals
CBDT Notifies Tax Exemption for HP School Education Board Under Section 10(46)
Charitable and Religious Trusts to Face Stricter Income Tax Scrutiny in FY 2025-26
Union Minister Gadkari Urges GST Cut on Crude Ethanol to Boost Flex-Fuel Vehicle Adoption
Rajasthan GST AAR: Subcontracted Labour Under PMAY Not Eligible for Tax Exemption
16 Jun 25
Aadhaar OTP Now Mandatory for PAN Registration on Income Tax Portal
15 Jun 25
FM Sitharaman to Hold High-Level GST, Income Tax and Customs Review Meetings This June
CBDT Notifies Fresh Guidelines for Compulsory Scrutiny of Income Tax Returns for FY 2025-26
Air India Crash: Tata Group`s Rs 1 Crore Ex-Gratia Payment Likely Exempt from Income Tax
ITAT Mumbai: No Addition for 26AS-Sales Mismatch Caused by Client’s Double TDS Deduction
14 Jun 25
Allahabad HC Upholds ITC Denial and Tax Penalty if Supplier Fails to Pay GST Dues
Calcutta HC Permits ITC Claim Rectification U/S 16(4) via 2024 WB GST Amendment
13 Jun 25
ITAT Kolkata Deletes INR 1 Crore Addition, Says Amount Refunded Cannot Be Treated as Income
SPL-01/SPL-02 Filing Glitch: GSTN Issues Advisory for Taxpayers
Madras HC: Tax Officers Must Apply Sense, Not Treat GST Notice Service as Formality
CBDT Begins Processing ITRs for AY24; Long-Awaited Refunds on the Way
12 Jun 25
GST Portal Update: Refund Filing Enabled for QRMP Scheme Taxpayers Post GSTR-3B Submission
GST Circular No. 249/06/2025: DIN Not Required for Online RFN Verification
Income Tax Department Releases Common Offline Utilities for ITR-1 and ITR-4 for AY 2025-26
GSTN Issues Advisory as Over 3 Lakh Amnesty Applications Filed Under Section 128A
GSTN Issues Clarification on HSN Table 12 for B2C Supplies in GSTR-1 Filing
GST Filing Update: GSTR-1 Table 12 Now Divided into B2B and B2C Categories
11 Jun 25
GSTN Clarifies Only B2B Section of Table-12 in GSTR-1 Is Validated
GST Portal Resolves Validation Issue for QRMP Taxpayers Filing Refund Applications
Madras HC Allows 15% Pre-deposit for Late GST Appeal on Non-Reflection of Credit Note, ITC Reversal in GSTR-2A
Allahabad HC Upheld a Penalty for ?77.88 cr in GST Evasion Due to Return Mismatches
CESTAT: Rent Paid to Directors Exempt from Service Tax Under RCM
10 Jun 25
GSTR-3B Filing Alert: Auto-Populated Liability Becomes Non-Editable from July 2025
GSTN Clarifies Only B2B Section of Table-12 in GSTR-1 Is Validated
CBDT Allows Processing of Pending ITRs for AY 2023-24 Till 30th November 2025
Delhi HC Sets Aside Reassessment Notice for Breaching Section 148A Norms
GSTN to Disallow Return Filing Beyond 3 Years from the GST Due Date
09 Jun 25
Adani Group`s Tax Contribution Rises 29% to Rs 74,945 Crore in FY25
GSTN to Restrict Filing of Past Returns Beyond 3 Years Starting July 2025
GSTR-3B Filing Alert: Auto-Populated Liability Becomes Non-Editable from July 2025
08 Jun 25
Rajnath Singh to Urge GST Relief with FM Sitharaman for Defence Start-Ups and MSMEs
Allahabad HC: GST ITC Cannot Be Denied to Buyer Due to Supplier’s Default
CESTAT Kolkata: No Service Tax on Hostel Fees for Non-Residential Coaching Courses
07 Jun 25
RBI Slashes Repo Rate by 50 bps to 5.50% in June 2025
Delhi CGST Sets Up Helpdesk to Assist Taxpayers Facing GST Registration Issues
Vapi CGST, Gujarat Imposes ?13.18 Lakh GST Penalty on Pidilite Industries
06 Jun 25
CBDT Notifies Tax Info Sharing to Aid Maharashtra`s Girl Child Welfare Scheme
Income Tax Department Launches 360-Degree Profiling to Track HNIs Underreporting Income
GST 2.0: Finance Ministry Holds Talks with Industry on Simplifying Tax Structure
Orissa HC Allows Hearing Due to GST Notice Delay During Petitioner’s Medical Treatment
Madras HC: GST Notice Must Be Properly Served via RPAD If No Response on Portal
MCA Issues Notification for Amendment of GNL-1 Form Via F. No. 01/16/2013 CL-V (Pt-I)

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
20 Jun 25 Monthly Return by persons outside India providing online information and data base access or retrieval services, for May.
20 Jun 25 Summary Return cum Payment of Tax for May by Monthly filers. (other than QRMP).
25 Jun 25 Deposit of GST of May under QRMP scheme.
28 Jun 25 Return for May by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
29 Jun 25 Return of Statutory Compliances within 90 days from the close of the first financial year after its incorporation and where applicable,the second financial year.
30 Jun 25 All private companies (other than OPC and small companies) to dematerialize their existing shares, debentures and other securities and ensure that any future issuance or transfer of securities is in Demat form only.
30 Jun 25 Annual Return of Deposits by Companies other than NBFCs for FY 24-25.
30 Jun 25 "Director’s Disclosure of Interest and Non-disqualification by Companies. Discloses Director’s interest in the Companies, Firms, Body Corporates and Association of Individuals. "
30 Jun 25 "Yearly Disclosure of Non- Disqualification by Directors of all companies. Discloses Director’s interest only in Companies. "
30 Jun 25 Holding of Board Meeting by Companies for Q1 .
30 Jun 25 Annual RoDTEP Return (ARR)for the financial year 2023-24. Grace period is also extended from 30.06.2025 to 30.09.2025 with late fee of Rs. 10,000. If the total RoDTEP claim for a given IEC exceeds Rs. 1 crore in a financial year, filing the Annual RoDTEP
30 Jun 25 Efiling of Annual Statement of Equalisation Levy for 2024-25. (Google Tax/Tax on Digital Ads by service recipient on payments above 1 lac to a foreign service provider)
30 Jun 25 Online annual updation of IEC details . If no changes, confirm same online. Else IEC will be deactivated.
30 Jun 25 Summary of Outward & Inward supplies for FY 24-25 by Composition taxpayer.
30 Jun 25 File application for waiver of interest and penalty for non-fraudulent GST demand notices issued u/s 73 if full tax amount is paid by March 31, 2025. Applicable for FY 2017-18, 2018-19 & 2019-20.
30 Jun 25 Quarterly return of non-deduction at source by banks from interest on time deposit for January-March quarter.
30 Jun 25 Deposit of TDS u/s 194-IA on payment made for purchase of property in May.
30 Jun 25 Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 24-25, where lease has terminated in May. (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 Jun 25 Deposit of TDS on certain payments made by individual/HUF u/s 194M for May.
30 Jun 25 Deposit of TDS on Virtual Digital Assets u/s 194S for May.
30 Jun 25 Application for registration/provisional registration, intimation, approval/provisional approval of Trusts etc.
30 Jun 25 Application for conversion of provisional registration to regular or renewal of registration /approval after 5 years of registration /approval of Trust, institution, etc.
30 Jun 25 Annual Return of Securities Transaction Tax by Listed Cos/Mutual Funds for FY 2024-25 .
30 Jun 25 Summary of Outward & Inward supplies for FY 24-25 by Composition taxpayer.
30 Jun 25 Standalone Annual Report on Corporate Social Responsibility by Companies to whom CSR is applicable for FY 23-24.
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