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4o iffo ^0-33004/99 REGD. NO. D. L.-33004/99

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3 iw i y R u i

E X T R A O R D IN A R Y
4 E T I I — < a u s 3 — '3 ^ r-< a > J5 (i)
P A R T I I — S e c tio n 3 — S u b - s e c tio n (i)

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4. 223] th M e lU , 3 4 T rT 9 , 2 0 1 8 / f r t 1 9 , 1 9 4 0
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s f r 4 4 ( 4 ) 4 4 4 4 4 4 S T f r f r 4 7 4 4 T 4 4 7 f r |T T 4 4 'f r l f r f r ( ^ 4 4 7 3 f r 3 4 4 3 1 4 M H 4 ? 3 M 4 U r 3 ffT 4 T 4 4 T 4 7

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4 4 -f4 4 4 (1 )4 , "4T 4 4 4 4 3 T S T 4 s f r e q p p ? 3 7 p > jp r r p ; ^ f p r 7 4 4 ' 7 4 7 ^ |I M |||

[ 4 4 . 4 . 1 /1 2 /2 0 0 7 - 3 4 # .7 5 f f .* f t7 *l f2t 3 n f ]

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2 THE GAZETTE O F IN D IA : E X T R A O R D IN A R Y [P a r t II — S e c . 3 (i)]

M IN IS T R Y O F C O R P O R A T E A F F A IR S

N O T IF IC A T IO N

N e w D e lh i, th e 9 th A p r il, 2 0 1 8

G .S .R . 3 4 8 ( E ) . — In e x e r c is e o f th e p o w e r s c o n f e r r e d b y c la u s e s ( c ) a n d ( d ) o f s u b - s e c tio n ( 2 ) o f s e c tio n 2 9 A
r e a d w ith s u b - s e c tio n ( 4 ) o f s e c tio n 2 1 a n d s u b - s e c tio n s ( 2 ) a n d ( 4 ) o f s e c tio n 2 1 B o f th e C h a r te r e d A c c o u n ta n ts A c t,
1 9 4 9 (3 8 of 1 9 4 9 ). th e C e n tr a l G o v e r n m e n t h e r e b y m a k e s th e f o llo w in g r u le s f u r th e r to a m e n d th e C h a r te r e d
A c c o u n ta n ts ( P r o c e d u r e o f I n v e s tig a tio n s o f P r o f e s s io n a l a n d O th e r M is c o n d u c t a n d C o n d u c t o f C a s e s ) R u le s . 2 0 0 7 ,
n a m e ly :-

1. ( I ) T h e s e r u le s m a y b e c a lle d th e C h a r te r e d A c c o u n ta n ts ( P r o c e d u r e o f I n v e s tig a tio n s o f P r o f e s s io n a l

a n d O th e r M is c o n d u c t a n d C o n d u c t o f C a s e s ) A m e n d m e n t R u le s , 2 0 1 8

( 2 ) T h e y s h a ll c o m e in to f o r c e o n th e d a te o f th e ir p u b lic a tio n in th e O f f ic ia l G a z e tte .

2 . In th e C h a r te r e d A c c o u n ta n ts ( P r o c e d u r e o f I n v e s tig a tio n o f P r o f e s s io n a l a n d O th e r M is c o n d u c t a n d C o n d u c t
o f C a s e s ) R u le s . 2 0 0 7 , in r u le 1 7 . in s u b - r u le ( 1 ) , f o r th e w o r d s “ f iv e th o u s a n d r u p e e s ” , th e w o r d s “ te n th o u s a n d
r u p e e s " s h a ll b e s u b s titu te d .

[ F .N o . 1 /I 2 /2 0 0 7 - I G C /P I 1

A N U R A G A G A R W A L , J t. S e c y .

N o te : T h e p r in c ip a l r u le s w e r e p u b lis h e d in th e G a z e tte o f I n d ia , E x tr a o r d in a r y . P a r t II. S e c tio n 3 , S u b - s e c tio n ( i) vide

n o tif ic a tio n n u m b e r G .S .R . I 1 2 (E ), d a te d th e 2 7 ' 1 ’ F e b r u a r y , 2 0 0 7 a n d s u b s e q u e n tly a m e n d e d vide n o tif ic a tio n
n u m b e r s G .S .R . 2 2 6 ( E ) . d a te d th e 2 2 nd M a r c h . 2 0 1 1 a n d G .S .R . 1 4 1 (E ), d a te d th e 4 ,h M a r c h . 2 0 1 4 .

a rffc R J P T T

T? f^ovTl, 9 2018

P I .4 T .P l . 3 4 9 ( 3 0 .— f ^ t p H -P -H , PTT? p R tfp p r, 1949 (1 9 4 9 f 38) ft t pt 21 ft

P T - T P T ( 4 ) T P T F T 2 1 P f t T T - T P T ( 2 ) P F T jq - .y p T ( 4 ) f T P T T tf r T T P T 2 9 f t T T -T P T (2 ) f P T (T )

P F P T ( P ) p F T T T P ^ r f p P T f T T P T T F P ^ T T , P T P T l P .I d i d ( ^ f f p 3 T P 3 F T T P P P f 3 P 4 M U | 3 T P T I H P ^ f

T P T P P f t U ff 4 I) fF P T , 2 0 0 7 , P T T P T P IP P T P P f^ p T f p F T P T T f t t 3 p if r ( : -

1 . ( 1 ) T P P P - lH l T T f f p T P T T P T T # 'n p i P P P ( ^ f p T T P 3 P T T P P F f P P P P 3T p H I H P T f H P IP d f t

T ffP T ) T P P T , f f tU P fP P T , 2 0 1 8 £ I

(2 ) f f T p f T F P T P f t fp fP f t T P T p ff I

2 . P T d f N + l j 2 d ( ^ P T f P P P T P P P P f 3 1 A M < J | P P T T T P T f P P I P P f t y f s M l) f ^ P T , 2 0 0 7 , f f F P T 1 7

f , F T - T P P T ( 1 ) T, " T T P T P F W T " P 8 P P P P T T P f ’ P T T T 7 ", " F T F T P P T T " PTTPH

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ftP T P : T P f p F T T F T f P P T P , P T T T P P , T T P I I , P P 3 .P T - P P (i) T p f r ^ P P T F F P T T T .F T .f f . 1 1 2 ( P ) ,

p f k 2 7 T T P ^ t, 2 0 0 7 T F T T P lf ^ F r f f P T W > T T 3 jk P P T F p f t T a r t a r p f ^ P jF F T T F P T P T T T .P T .ff. 2 2 6 ( P ) ,

P T ^ F F 2 2 T T P , 2 0 1 1 p f c T T .P T .f f 1 4 1 ( P ) , P T ^ tP 0 4 .0 3 .2 0 1 4 T P T f f P T P P T I
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[4n 11-74*7 3(i)] 'HKd 471 : 3777T4TRT 3

N O T IF IC A T IO N

New Delhi, the 9 April, 2018

G .S .R . 3 4 9 ( E ) . — In e x e r c is e o f th e p o w e r s c o n f e r r e d b y c la u s e s ( c ) a n d ( d ) o f s u b - s e c tio n ( 2 ) o f s e c tio n 3 8 A
r e a d w ith s u b - s e c tio n ( 4 ) o f s e c tio n 2 1 a n d s u b - s e c tio n s ( 2 ) a n d ( 4 ) o f s e c tio n 2 1 B o f th e C o s t a n d W o r k s A c c o u n ta n ts
A c t. 1 9 5 9 ( 2 3 o f 1 9 5 9 ), th e C e n tr a l G o v e r n m e n t h e r e b y m a k e s th e f o llo w in g r u le s f u r th e r to a m e n d th e C o s t a n d W o r k s
A c c o u n ta n ts ( P r o c e d u r e o f I n v e s tig a tio n s o f P r o f e s s io n a l a n d O th e r M is c o n d u c t a n d C o n d u c t o f C a s e s ) R u le s , 2 0 0 7 ,
n a m e ly :-

I- ( I ) T h e s e r u le s m a y b e c a lle d th e C o s t a n d W o r k s A c c o u n ta n ts ( P r o c e d u r e o f I n v e s tig a tio n s o f

P r o f e s s io n a l a n d O th e r M is c o n d u c t a n d C o n d u c t o f C a s e s ) A m e n d m e n t R u le s , 2 0 1 8 .

(2 ) T h e y s h a ll c o m e in to f o r c e o n th e d a te o f th e ir p u b lic a tio n in th e O f f ic ia l G a z e tte .

2. In th e C o s t a n d W o r k s A c c o u n ta n ts ( P r o c e d u r e o f I n v e s tig a tio n o f P r o f e s s io n a l a n d O th e r M is c o n d u c t
a n d C o n d u c t o f C a s e s ) R u le s . 2 0 0 7 . in r u le 1 7 , in s u b - r u le ( I ) , f o r th e le tte r s a n d f ig u r e s “ R s . 1 0 0 0 ” , th e w o r d s
“ te n th o u s a n d r u p e e s ” s h a ll b e s u b s titu te d .

IF . N o . 1 /1 2 /2 0 0 7 - I G C /P I ]

A N U R A G A G A R W A L , J t. S e c y .

N o te :T h e p r in c ip a l r u le s w e r e p u b lis h e d in th e G a z e tte o f I n d ia . E x tr a o r d in a r y , P a r t II. S e c tio n 3 . S u b - s e c tio n ( i) vide

n o tif ic a tio n n u m b e r G .S .R . 1 1 3 ( E ) , d a te d th e 2 7 lh F e b r u a r y . 2 0 0 7 .

3 fP l di

4 f PjovTl, 9 3tflcl, 2018

4 n .4 4 .f r . 3 5 0 ( 3 i) . — f f h r 4 K + K , r r r t 3 t R w f ^IM IH 1959 (1959 38) ^ t o t t t 21 ^ t

7 4 - 4 R 4 (4) fR °cT P T 2 1 ^ t 7 4 -° c T R T ( 2 ) 3 T R 7 4 - S I R T (4) 4 ? 4 T 4 4 p 4 T c T R T 3 8 4 ? 7 4 -S T R T ( 2 ) W (4 )

3t r (4 ) s t r t e r t ? rW fr t r t r t4 R 4ttr r t 3t r 4^4 (^ 4 7 3 fk 3 R 4 s r r t r 4? ^ q u i s t r

H U M I T - H 4 H 4 f f srf^ R T T ) p R R T , 2 0 0 7 , 4 4 3 T R R S ffS E T 4 R R P f R P y P l f ^ d P p R T c R T T c ft | 3 1 ^ : -

1 . ( 1 ) r t P r w 4 4 h P r t r t k r r t ? t 3 t r w r r ^ t t r t (^P r f 3 t r 3 R 4 3 t r r r 3 R d M « Ji 4 r - r i h m I f mf r t

^ 4 U p P T T ) p R R T , H ? fh R T P P R T , 2 0 1 8 | I

( 2 ) 4 R W T d 4 7 4 4 ? 4 4 4 4 4 ^ t fW P r 4 4 4 4 4 4 R T I

2 . 4 R T 4 3TR 4 4 7 4 4 R T 4 T 4 (^ 4 7 4 R 3 R 4 3R T 4R ’ 4? 3 R W I 3T R 4 R R 4 47 4 4 H d ^ t 4 T C T ) pR R T , 2 0 0 7 ,

p R R T 1 7 4 , R R -p R R T ( 1 ) 4 , " 4 4 ? 4 4 R 7 4 T T " 3 T S R - 3 T R 3 4 4 4 4 7 4 4 T 4 4 ^ , " 4 4 4 4 R R 4 T ^ |U ,4 I I

[ 4 4 . 4 . 1 /1 2 /2 0 0 7 - 3 T T f.3 ff.4 t. /f f s T lf ]

3R R T 4 3T 44T 4, 4 ^ 4 p f4

pR PT : ^4 f 4 4 4 4 R 4 4 7 W f , 3 T 4 T 4 T 4 4 , 4 T 4 II, * 4 7 3 , 7 4 - 7 4 4 (i) 4 4W p34T H W 4T.44.f4. 1 13(3T),

d l ’ Q 's l 2 7 4 ) < 4 / I , 2 0 0 7 4 R 4 4 4 4 p R T f W 4 4 T 4 T I
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4 THE GAZETTE O F IN D IA : E X T R A O R D IN A R Y [P a r t II — S e c . 3 ( i) ]

N O T IF IC A T IO N

N e w D e lh i, th e 9 th A p r il, 2 0 1 8

G .S .R . 3 5 0 ( E ) . — In e x e r c is e o f th e p o w e r s c o n f e r r e d b y c la u s e s ( c ) a n d ( d ) o f s u b - s e c tio n ( 2 ) o f s e c tio n 3 8 A
r e a d w ith s u b - s e c lio n ( 4 ) o f s e c tio n 2 1 a n d s u b - s e c tio n s ( 2 ) a n d ( 4 ) o f s e c tio n 2 1 B o f th e C o m p a n y S e c r e ta r ie s A c t, 1 9 8 0
(5 6 o f 1 9 8 0 ). th e C e n tr a l G o v e r n m e n t h e r e b y m a k e s th e f o llo w in g r u le s f u r th e r to a m e n d th e C o m p a n y S e c r e ta r ie s
( P r o c e d u r e o f I n v e s tig a tio n s o f P r o f e s s io n a l a n d O th e r M is c o n d u c t a n d C o n d u c t o f C a s e s ) R u le s , 2 0 0 7 , n a m e ly : -

1. ( 1 ) T h e s e r u le s m a y b e c a lle d th e C o m p a n y S e c r e ta r ie s ( P r o c e d u r e o f I n v e s tig a tio n s o f P r o f e s s io n a l

a n d O th e r M is c o n d u c t a n d C o n d u c t o f C a s e s ) A m e n d m e n t R u le s , 2 0 1 8 .

( 2 ) T h e y s h a ll c o m e in to f o r c e o n th e d a te o f th e ir p u b lic a tio n in th e O f f ic ia l G a z e tte .

2. In th e C o m p a n y S e c r e ta r ie s ( P r o c e d u r e o f I n v e s tig a tio n o f P r o f e s s io n a l a n d O th e r M is c o n d u c t a n d
C o n d u c t o f C a s e s ) R u le s , 2 0 0 7 , in r u le 1 7 , in s u b - r u le ( I ) , f o r th e le tte r s a n d f ig u r e s “ R s .5 0 0 0 ” , th e w o r d s “ te n
th o u s a n d r u p e e s ” s h a ll b e s u b s titu te d .

[F . N o . 1 /1 2 /2 0 0 7 - I G C /P I ]

A N U R A G A G A R W A L , J t. S e c y .

N o te : T h e p r in c ip a l r u le s w e r e p u b lis h e d in th e G a z e tte o f In d ia , E x tr a o r d in a r y , P a r t II, S e c tio n 3 , S u b - s e c tio n ( i) v ir/e

n o tif ic a tio n n u m b e r G .S .R . 1 1 1 ( E ) , d a te d th e 2 7 ' 1 ' F e b r u a r y . 2 0 0 7 a n d s u b s e q u e n tly a m e n d e d vide n o tif ic a tio n
n u m b e r G .S .R . 3 1 4 ( E ) . d a te d th e 2 3 rd A p r il. 2 0 1 5 .

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and Published by the Controller of Publications, Delhi-1 10054. Digitally signed by
SARVESH SARVESH KUMAR
KUMAR SRIVASTAVA
Dale: 2018.04.12 19X22:39
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