Section21C
The Chartered Accountants Act, 1949

Authority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have powers of civil court

In force From 01 Jul 1949 Act 38 of 1949 As on 24 Oct 2026

Act 38 of 1949 Ministry Corporate Affairs Enacted 01 May 1949 In force 01 Jul 1949

Section 21C of the Chartered Accountants Act, 1949 deals with authority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have powers of civil court. [ [21C. Authority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have powers of civil court.--For the purposes of an inquiry under the provisions of this Act, the Authority, the Disciplinary Committee, Board of Discipline and the Director (Discipline) shall have the same p The Act came into force on 01 Jul 1949.

1[ 2[21C. Authority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have powers of civil court.--For the purposes of an inquiry under the provisions of this Act, the Authority, the Disciplinary Committee, Board of Discipline and the Director (Discipline) shall have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908), in respect of the following matters, namely:--

(a) summoning and enforcing the attendance of any person and examining him on oath;

(b) the discovery and production of any document; and

(c) receiving evidence on affidavit.

3*****.

Section 21C, The Chartered Accountants Act, 1949 (Act 38 of 1949).

Questions about Section 21C

What does Section 21C of the Chartered Accountants Act deal with?

Section 21C of the Chartered Accountants Act is headed "Authority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have powers of civil court". [ [21C. Authority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have powers of civil court.--For the purposes of an inquiry under the provisions of this Act, the Authority, the Disciplinary Committee, Board of Discipline and the Director (Discipline) shall have the same p

How do I find court cases under Section 21C of the Chartered Accountants Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Chartered Accountants Act 21C, section 21C Chartered Accountants Act, section 21C of the Chartered Accountants Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When did Section 21C of the Chartered Accountants Act come into force?

Section 21C of the Chartered Accountants Act, cited as Chartered Accountants Act 21C, came into force on 01 Jul 1949, having been enacted on 01 May 1949. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 24 Oct 2026. This page is not a substitute for legal advice.