REGISTERED NO . DL-( N ) 04/ 0007/2003-11
रजिस्ट्री सं० डी० एल०( एन) 04/ 0007/2003-11
भारत का राजपत्र The Gazette ofIndia
असाधारण
EXTRAORDINARY
भाग 11 खण्ड 1
PART II- Section 1
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
नई दिल्ली, सोमवार, जनवरी 09, 2012/ पौष 18 , 1933 ( शक )
सं० 3] No. 3] NEW DELHI , MONDAY, JANUARY 09, 2012/ PAUSA 18, 1933 (SAKA)
इस भाग में भिन्न पृष्ठ संख्या दी जाती है जिससे कि यह अलग संकलन के रूप में रखा जा सके । Separate paging is given to this Part in order that it may be filed as a separate compilation .
MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi , the 9th January, 2012/ Pausa 19, 1933 (Saka)
The following Act of Parliament received the assent of the President on the 8th January, 2012, and is hereby published for general information:-
THE CHARTERED ACCOUNTANTS ( AMENDMENT)
ACT, 2011
(No. 3 OF 2012)
[8th January, 2012. ]
AnAct further to amend the Chartered Accountants Act, 1949 .
BE it enacted by Parliament in the Sixty- second Year ofthe Republic of India as follows :-
1. (1) This Act may be called the Chartered Accountants (Amendment) Act, 2011 . Short title and commencement .
(2) It shall come into force on such date as the Central Government may, by notification inthe Official Gazette, appoint .
38 of 1949 .
of section 2.
2. Inthe Chartered Accountants Act , 1949 (hereinafter referred to as the principal Act) , Amendment in section 2,-
(i) insub-section ( 1 ) ,-
(a) after clause (c), the following clause shall be inserted, namely:--
9 of 1932.
"( ca) " firm" shall have the meaning assigned to it in section 4 of the Indian Partnership Act, 1932 , and includes ,-
6 of2009 .
(i) the limited liability partnership as defined in clause ( n) of sub-section ( 1 ) of section 2 of the Limited Liability Partnership Act, 2008; or THE GAZETTE OF INDIA EXTRAORDINARY
[PART II- SEC . 1 ]
2
(ii) the sole proprietorship,
registered with the Institute; ' ;
(b) after clause (ea) , the following clauses shall be inserted , namely:--
9 of 1932.
6 of 2009 .
"(eb) " partner" shall have the meaning assigned to it in section 4 of the Indian Partnership Act, 1932 or in clause (q) of sub - section ( 1 ) of section 2 ofthe Limited Liability Partnership Act, 2008 , as the case may be ;
(ec) " partnership " means-
9 of 1932 .
(A) a partnership as defined in section 4 of the Indian Partner- ship Act, 1932; or
(B) a limited liability partnership which has no company as its partner; ';
(c) after clause (ha) , the following clause shall be inserted , namely:-
'(haa) " sole proprietorship " means an individual who engages himself in the practice ofaccountancy or offers to perform services referred to in clauses (ii ) to ( iv ) of sub - section (2 ) ; ' ;
(ii) in sub - section (2 ),-
(a) after the words "chartered accountants in practice " , the words " or in partnership with members of such other recognised professions as may be prescribed" shall be inserted;
(b) in the Explanation, for the words " a firm of such chartered accountants", the words " a firm of such chartered accountants or firm consisting of one or more chartered accountants and members of any other professional body having prescribed qualifications " shall be substituted.
Amendment of section 25.
3. In section 25 of the principal Act , in sub- section ( 1 ) , the following Explanation shall be inserted , namely :-
'Explanation . For the removal of doubts , it is hereby declared that the "company " shall include any limited liability partnership which has company as its partner for the purposes of this section. ' .
V. K. BHASIN ,
Secy. to theGovt. of India.
PRINTED BY DIRECTORATE OF PRINTING AT GOVERNMENT OF INDIA PRESS , MINTO ROAD , NEW DELHI AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS , DELHI , 2012 .
GMGIPMRND-3770GI (S3 )-12-01-2012.