Certificate of practice
Section 6 of the Chartered Accountants Act, 1949 deals with certificate of practice. No member of the Institute shall be entitled to practise [whether in India or elsewhere] unless he has obtained from the Council a certificate of practice: [(2)Every such member shall pay annual fee for the certificate as may be determined, by notification, by the Council, and such fee shall be paya The Act came into force on 01 Jul 1949.
(1) No member of the Institute shall be entitled to practise 1[whether in India or elsewhere] unless he has obtained from the Council a certificate of practice:
2[(2)Every such member shall pay annual fee for the certificate as may be determined, by notification, by the Council, and such fee shall be payable on or before the 1st day of April each year:]
2[(3) The certificate of practice obtained under sub-section (1) may be cancelled by the Council under such circumstances as may be prescribed.]
Section 6, The Chartered Accountants Act, 1949 (Act 38 of 1949).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Union of India vs All Orissa Tax Bar Association
Court's Decision & Legal Precedent
The National Tax Tribunal Act, 2005, insofar as Sections 5, 6, 7, 8, and 13 are concerned, violates the basic structure of the Constitution by failing to ensure that a tribunal substituting High Court jurisdiction possesses the same standards, independence, security of tenure, and qualifications required for judges of the High Court. While Parliament has legislative competence to create tribunals and transfer appellate jurisdiction, such transfer must conform to recognized constitutional conventions derived from Westminster model constitutions and the principles of separation of powers, rule of law, and judicial independence which form part of the basic structure. Specific violations include: (1) locating tribunal sittings primarily in Delhi denies litigants accessibility; (2) vesting power over tribunal jurisdiction and member transfer with the Central Government (an interested party) compromises independence; (3) allowing non-legally qualified Accountant Members and Technical Members to decide substantial questions of law violates the requirement that tribunal members possess stature commensurate with High Court judges; (4) Selection Committee composition with government Secretaries violates principle that a party's opponent cannot select adjudicators; (5) five-year renewable terms encourage members to curry favor with government; (6) allowing Chartered Accountants and any authorized person to represent parties before a forum deciding only questions of law undermines the specialized nature of appellate adjudication. Consequently, the entire National Tax Tribunal Act is struck down as unconstitutional.
On this section: Qualifications and certificate of practice for Chartered Accountants; basis for allowing representation before tribunal
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Made under this section, and citing it
2 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
Another 2 instruments name this provision in its title or its text without being made under it.
Questions about Section 6
What have the courts held on Section 6 of the Chartered Accountants Act?
Union of India vs All Orissa Tax Bar Association (26 Sep 2014) is the leading judgment on this section among those set out below: Qualifications and certificate of practice for Chartered Accountants; basis for allowing representation before tribunal.
How do I find court cases under Section 6 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 6, section 6 Chartered Accountants Act, section 6 of the Chartered Accountants Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Union of India vs All Orissa Tax Bar Association (26 Sep 2014).
What should I read with Section 6 of the Chartered Accountants Act, and has it changed?
2 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 2: most recently Amendment in the fee for practicing under Chartered Accountants Act, 1949 (2008), then The Charted Accountants(Amendment) Act,2006.05/08/2006 (2006).
When did Section 6 of the Chartered Accountants Act come into force?
Section 6 of the Chartered Accountants Act, cited as Chartered Accountants Act 6, 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
- 30. Power to make regulations824 words
- 2. Interpretation777 words
- 18. Finance of the Council513 words
- 4. Entry of names in the Register of members495 words
- 15. Functions of the Council337 words
- 12. President and Vice-President300 words
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 17 Oct 2026. This page is not a substitute for legal advice.