Taxmann's Chartered Accountants Act 1949 [Bare Act with Section Notes] – Offering Structured Annotations | Judicial Insights | Pre- and Post-Amendment References | User-Friendly Layout
About this ebook
This book is intended for the following audience:
• Aspiring & Practicing Chartered Accountants – Perfect for students, fresh entrants, and seasoned CAs who wish to remain up-to-date on the latest statutory provisions, disciplinary frameworks, and professional obligations under the Act
• Law Professionals & Corporate Legal Teams – Lawyers, company secretaries, in-house counsels, and legal practitioners will find this Bare Act valuable for referencing the duties, rights, and liabilities of CAs, as well as the disciplinary procedures laid down by law
• Academic & Research Community – Professors, scholars, and researchers working on corporate governance, financial compliance, and professional ethics will benefit from the thorough statutory details coupled with interpretative notes
• Regulatory & Governmental Bodies – Officers and staff in ministries, regulators like the Ministry of Corporate Affairs, and other statutory authorities seeking a one-stop reference for the Chartered Accountants Act will find this edition particularly efficient and user-friendly
The Present Publication is the 2025 Edition, covering the amended and updated text of the Divorce Act [Act No. 38 of 1949], with the following noteworthy features:
• [Complete Text of the Chartered Accountants Act] The book compiles the Act, including all Chapters and Schedules relevant to the regulation of the CA profession
• [Section Notes] Each section is supplemented with notes and annotations. These notes explain the background, practical implications, significant judicial precedents, and cross-references to related provisions
• [Latest Amendments] It reflects the amendments up to 2025. All newly inserted sections, newly defined or redefined terms, as well as updated penalties and procedures, are highlighted
• [Pre-amendment Provisions] Incorporates the text of provisions as they existed prior to the amendment in the respective amendment footnotes, enabling the reader to understand the legal position before the amendment and its applicability during the pre-amendment period
• [User-friendly Presentation] Detailed contents, easy-to-read fonts, and well-organised paragraphs aid quick reference. Page headers and footnotes provide additional clarity, ensuring a smooth reading experience
• [Practical Insights & Judicial Interpretations] Selected relevant case laws are paraphrased in the Section Notes, helping readers understand how various courts have interpreted key provisions
• [Concise Subject Index & Chapter Overviews] A robust Subject Index at the end acts like a road map, simplifying the search of relevant topics, while each chapter's scope is introduced for easy grasp
• [Reference Value] Ideal for day-to-day professional queries, exam revision, and corporate or regulatory compliance work. A must-have for the bookshelves of serious practitioners and scholars
The structure of the book is as follows:
• Section-by-Section Layout – Each section is presented sequentially, numbered as per the original Act, making it convenient to refer to official statutes
• Section Notes & Explanations – Right after each section, structured notes are explaining the statutory language, important definitions, cross-references, and clarifications
• Schedules – The First and Second Schedules at the end classify different types of misconducts
• Subject Index – A comprehensive index aids quick searches of specific topics, relevant sections, or professional misconduct listings
• Amendment Highlights – Recent changes and new inclusions are suitably indicated, ensuring readers can quickly identify modifications introduced over time
About the author
At the core of Taxmann's commitment to delivering insightful and reliable information is a highly skilled Research & Editorial Team consisting of Chartered Accountants, Company Secretaries, and Lawyers. Guided by Editor-In-Chief Mr Rakesh Bhargava, this team upholds Taxmann's role as a leading content provider in the professional knowledge space.
Operating with Six Sigma-inspired precision, the team is driven to eliminate errors and maintain excellence across all content outputs. Their content creation follows strict editorial principles to ensure authority, depth, and insight. Key guidelines include:
• Verified Sourcing – All statutory content is carefully curated from credible, authorized sources, ensuring authenticity and dependability
• Up-to-Date Information – With a commitment to timely updates, the team ensures readers are informed of the latest judicial and legislative changes
• Analytical Depth – Focused on high-impact issues, the team provides deep analysis to help readers understand the implications and nuances of recent developments
• Precise and Accurate Communication – Each publication is crafted for clarity and precision, making complex topics accessible and practical for professionals
• Rigorous Referencing – Analytical insights are thoroughly referenced with relevant sections, circulars, notifications, and rulings, enhancing trustworthiness
• Consistency and Quality – Taxmann adheres strictly to standards of style, grammar, and format, ensuring a smooth and professional reading experience
• Reader-Friendly Design – Both print and digital formats are designed with legibility in mind, enhancing accessibility across platforms
By adhering to these standards, Taxmann's Editorial Team strengthens its position as a trusted content company, empowering professionals with authoritative resources to make informed decisions.
