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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, Due Date Reminder and Location Map

News

05 Mar 26
New Draft Format for TDS/TCS Book Adjustment: Full Details, Applicability & Compliance Guide
Madras HC Quashes GST Cancellation for 6-Month Non-Filing, Cites Health and Financial Hardship
Ahmedabad ITAT Sets Aside Sec 271(1)(c) Penalty on Axis Bank Over Bona Fide Accounting Method
ROC Gwalior Imposes ?1.76 Lakh Penalty on Company and Directors for Non-Filing u/s 137
04 Mar 26
CBIC Notifies Guidelines for Eligible Manufacturer Importer Scheme, Facility from 1st April 2026
India`s Real GDP Grows 7.6% in FY 2025-26 Under New Base Year Series Released by MoSPI
New Draft Format for TDS/TCS Book Adjustment: Full Details, Applicability & Compliance Guide
03 Mar 26
AP HC Strikes Down Petition Against GST Rectification If an Alternate Remedy Is Available
Madras HC: Personal Recovery from Director U/S 89 Permissible Only When Company’s Tax Dues Are Irrecoverable
Kerala HC: GST Section 130(2) Does Not Permit Provisional Release of Confiscated Goods.
GST Collection Increases to INR 1.83 Lakh Crore in February 2026, Up 8.1%
02 Mar 26
New Accountant Certification Format for Slump Sale Capital Gains Under IT Act 2025
Draft Form No. 86 Proposed to Regulate Digital Records and Seized Assets Under New Tax Law
GST Collection February 2026: Gross Revenue Surges 8.1% to Rs 1.83 Lakh Crore
01 Mar 26
J&K&L HC: No Extra Income Proof Required Beyond ITR for Accident Claims
Gujarat GST AAR Orders 18% Tax Rate on Dry Citrate Powder & Bicarbonate Bags
28 Feb 26
Import Facility in TDS Software for Bulk Data Management
Madras HC: No GST General Penalty if Late Fee Is Already Paid for Delayed Annual Return
Karnataka HC Issues RTI Guidelines for Officers on Spouses Seeking ITR Details in Maintenance Cases
27 Feb 26
J&K&L HC: No Extra Income Proof Required Beyond ITR for Accident Claims
Bombay HC Allows Videography of GST Summons Proceedings; Permits Advocate’s Presence for Cancer Patient
ROC Pune Imposes a Penalty Worth INR 194,750 for Holding Two DINs
25 Feb 26
MCA Launches Companies Compliance Facilitation Scheme 2026 with Major Relief on Late Filing Fees
Kerala HC: Bona Fide Errors in GST TRAN-1/TRAN-2 Cannot Defeat Transitional ITC Claim U/S 140
MP Tax Associations Urge Centre to Drop Mandatory English Translation for GST Tribunal Appeals
No Fraud, Only GST Return Default: Calcutta HC Allows Restoration of Cancelled Registration
24 Feb 26
FM Sitharaman Warns Banks: Mis-Selling Financial Products is an Offence, RBI to Tighten Rules
GST Advisory 650: Online Withdrawal Option Enabled for Rule 14A Filing via REG-32
Rajasthan Govt. Notifies Timeline for Filing GST Appeals Before the Appellate Tribunal
Gujarat HC: Leasehold Rights Don’t Constitute Construction Activity Under GST for Section 17(5) ITC Restriction
23 Feb 26
CBDT introduces Draft Form No 41 for Tax Residency Reporting
GSTN Enables Online Facility to Withdraw from Rule 14A via Form GST REG-32
22 Feb 26
Draft Form 124 Proposes Mandatory Disclosure of Relationship With Landlord for HRA Claims
New Tax Draft Form Introduced for Provident and Gratuity Fund Nominations
21 Feb 26
Allahabad HC: GST Appellate Court Doesn’t Have Power to Remand Case to Adjudicating Authority
GST Advisory 649: Flexible ITC Utilisation Rolled Out for IGST Payment in GSTR-3B
ICAI Rolls Out New Updates for UDIN, Audit, and Mobile App
20 Feb 26
GSTR-3B Update: GST Portal Enables Flexible ITC Utilisation for IGST Payment
GSTN Rolls Out New IMS Tab to Track Rejected Notes for GSTR-3B
New Reporting Rules for Income Accumulation Under Section 342(1) Explained
How Does IT Software Easily Handle Auto Import Functionality
Supreme Court to Examine 30-Month Delayed ITR in Sirez Limited Case on Loss Carry-Forward & TDS Refund
Mos Clarifies Lok Sabha GST Rate Unchanged on Assistive Aids; 18% Applicable on Vehicles
19 Feb 26
Kerala HC Bars Parallel Adjudication by Intelligence Wing When Proper GST Officer Has Jurisdiction
CA Faces ICAI Reprimand for Due Diligence Failure in AOC-4 Form
RBI Issues Final Directions on Unique Transaction Identifier for OTC Derivatives
Mos Clarifies Lok Sabha GST Rate Unchanged on Assistive Aids; 18% Applicable on Vehicles
18 Feb 26
Net Direct Tax Collection for FY 2025-26 Grows 9.4%, Refunds Drop 18.8%
ICAI Introduces UDIN Ceiling & Field-Level Validation for Section 44AB Tax Audits from 1st April 2026
Telangana HC: Mandatory Pre-Deposit Required for Appeal Even When GST Is Paid and Penalty is Disputed
Madras HC Quashes GST Assessment Order Over Pre-Dated Service of Notice
Gauhati HC Grants 30 Days to File Pending GST Returns; Sets Aside Registration Cancellation
Andhra Pradesh HC Cancels GST Demand Order on Free Supply of Materials to Concrete Firm

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
10 Mar 26 Monthly Return by Tax Deductors for February.
10 Mar 26 Monthly Return by e-commerce operators for February.
11 Mar 26 "Monthly Return of Outward Supplies for February. "
13 Mar 26 Optional Upload of B2B invoices, Dr/Cr notes for February under QRMP scheme.
13 Mar 26 Monthly Return by Non-resident taxable person for February.
13 Mar 26 Monthly Return of Input Service Distributor for February.
15 Mar 26 ESI payment for February.
15 Mar 26 E-Payment of PF for February.
15 Mar 26 Payment of balance Advance Income Tax by ALL including assessees covered under presumptive scheme of section 44AD / section 44ADA. Resident senior citizens not having business/profession income are exempt from paying advance tax.
15 Mar 26 Details of Deposit of TDS/TCS of February by book entry by an office of the Government.
17 Mar 26 Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in January.
17 Mar 26 Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in January.
17 Mar 26 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in January.
17 Mar 26 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in January.
20 Mar 26 Monthly Return by persons outside India providing online information and data base access or retrieval services, for February.
20 Mar 26 Add/amend particulars (other than GSTIN) in GSTR-1 of February. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Mar 26 Summary Return cum Payment of Tax for February by Monthly filers. (other than QRMP).
25 Mar 26 Deposit of GST of February under QRMP scheme.
28 Mar 26 Return by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them, for February .
30 Mar 26 Deposit of TDS on payment made for purchase of property in February.
30 Mar 26 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 25-26 where lease has terminated in February (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 Mar 26 Deposit of TDS u/s 194M for February.
30 Mar 26 Deposit of TDS on Virtual Digital Assets u/s 194S for February.
31 Mar 26 Complete CPE Hours for Calendar year 2025. Update Unstructured CPE hours details like reading of ICAI journal at https://cpeapp.icai.org.
31 Mar 26 Opt for Composition scheme for FY 2026-27. Existing ones are not required to apply again.
31 Mar 26 Online Application for Letter of Undertaking (LUT) for Exports & Supplies to SEZ without payment of tax in FY 2026-27.
31 Mar 26 For FY 26-27, GTA can change from Forward Charge mechanism to RCM or vice-versa by e-filing necessary declaration.
31 Mar 26 Calculation of Aggregate Turnover of F.Y. 25-26 for various compliances related to F.Y. 26-27 like for QRMP scheme, Composition scheme, E-invoice applicability etc.
31 Mar 26 Payment of balance Advance Income Tax by ALL to save interest u/s 234B.
31 Mar 26 Payment of life insurance premium, deposit of PPF etc. for saving tax of FY 25-26 under old regime.
31 Mar 26 Uploading of Statement of foreign income offered to tax and tax deducted or paid on such income in previous year 2024-25, to claim foreign tax credit if ITR furnished within the time specified under section 139(1) or section 139(4).
31 Mar 26 Pay Outstanding dues of Micro & Small Enterprises of FY 25-26 to avoid disallowance u/s 43B. No Relief of payment till due date of ITR.
31 Mar 26 Updated ITR for AY 2023-24 with 50% of aggregate tax and interest payable.
31 Mar 26 Updated ITR for AY 2024-25 with 25% of aggregate tax and interest payable.
31 Mar 26 "File Correction statements of FY 2018-19: Quarter 4 only, FY 2019-20 to FY 2022-23: All quarters and FY 2023-24: Quarters 1 to 3."
31 Mar 26 Complete CPE Hours for Calendar year 2025. Update Unstructured CPE hours details like reading of ICAI journal at https://cpeapp.icai.org.
31 Mar 26 Quarter 4 – Board Meeting of All Companies
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