Sections 29 and 29A explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 29 closes the door of the Institute and of practice in India to subjects of a country that shuts Indian accountants out, and lets the Council set conditions for recognising foreign qualifications. Section 29A gives the Central Government power to make rules and lists the matters they may cover. This article follows the text as per the Act as printed in the ICAI edition of 2022 (amended up to the Chartered Accountants, the Cost and Works Accountants and the Company Secretaries (Amendment) Act, 2022).
If a country specified by the Central Government by notification prevents persons of Indian domicile from becoming members of a similar institution or from practising accountancy, or subjects them to unfair discrimination, no subject of that country may become a member or practise accountancy in India. Foreign qualifications may be recognised on conditions the Council prescribes. Section 29A lets the Central Government make rules to carry out the Act and lists the matters, from Council elections to the Quality Review Board. The 2022 changes to section 29(2) and 29A(2)(c), (d) and (da) are in force from 10 May 2022.
Why these two sections sit together
Both sections are in Chapter VIII, Miscellaneous. Section 29 is a rule about people and qualifications from other countries. Section 29A is a rule about rules: it tells you where the Act hands detail to the Central Government and where the Council, not the Government, makes regulations (section 30). If you are a foreign-qualified person, a returning professional or a student weighing routes into the profession, section 29 is your starting point. For help reading the Act together with the Institute's regulations, our legal consultation team can assist.
Section 29(1): reciprocity
The sub-section applies where a country, specified by the Central Government in this behalf by notification in the Official Gazette:
- prevents persons of Indian domicile from becoming members of any institution similar to the Institute of Chartered Accountants of India; or
- prevents them from practising the profession of accountancy; or
- subjects them to unfair discrimination in that country.
If any one of those conditions is met, "no subject of any such country shall be entitled to become a member of the Institute or practise the profession of accountancy in India."
Three observations:
- Nothing is automatic. The sub-section works only for a country that the Central Government has specified by notification. The Act does not list any country.
- Any one of the three conditions is enough.
- Two consequences. The subject cannot become a member and cannot practise accountancy in India. The sentence says "practise the profession of accountancy", not only "practise as a chartered accountant".
Section 29(2): foreign qualifications
Subject to sub-section (1), the Council may prescribe the conditions, if any, subject to which foreign qualifications relating to accountancy shall be recognised for the purposes of entry in the Register of members. "Prescribed" means prescribed by regulations made under the Act (section 2(1)(f)), so the conditions sit in the Council's regulations, not in the Act. The phrase "if any" means the Council is not compelled to recognise any foreign qualification.
The words "Register of members" replaced the word "Register" in this sub-section; the change is in force from 10 May 2022. Our article on sections 19 and 20 explains the Register.
Section 29A: the Central Government's rules
Section 29A was inserted by the Chartered Accountants (Amendment) Act, 2006, in force from 8 August 2006.
29A(1). The Central Government may, by notification, make rules to carry out the provisions of the Act.
29A(2). In particular, and without prejudice to the generality of that power, rules may provide for the following:
| Clause | Matter |
|---|---|
| (a) | The manner of election and nomination of members to the Council under section 9(2) |
| (b) | Terms and conditions of service of the Presiding Officer and members of the Election Tribunal, place of meetings and allowances under section 10B(3) |
| (c) | The form and fee for filing an information or a complaint under sub-section (1), the manner of deciding a complaint or information as actionable or non-actionable under sub-section (2) and the procedure of investigation under sub-section (7) of section 21 |
| (d) | The procedure while considering cases by the Board of Discipline under sub-section (2) and the time limit for payment of fine under sub-section (7) of section 21A |
| (da) | The same two matters for the Disciplinary Committee under sub-section (2) and sub-section (7) of section 21B |
| (e) | Allowances and terms of service of the Chairperson and members of the Appellate Authority and the manner of meeting expenditure under section 22C |
| (f) | The procedure of the Quality Review Board in its meetings under section 28C |
| (g) | Terms and conditions of service of the Chairperson and members of the Board under section 28D(1) |
The edition's footnotes name 2006 rules made under several of these heads (for elections, nominations, the Election Tribunal, the Appellate Authority and the Quality Review Board). This article states nothing from those rules.
The 2022 clauses: in force as rule-making heads only
Clauses (c), (d) and (da) were substituted by the 2022 Amendment Act, and the footnote says they came into force from 10 May 2022. They refer to sub-sections of sections 21, 21A and 21B as enacted in 2022, and those sections are not yet in force. So there are two layers:
- The heads themselves are in force. The Central Government has the power to make rules on those matters.
- The sections they refer to (the 2022 text of sections 21, 21A and 21B) are enacted but not yet in force, as explained in our articles on section 21, section 21A and section 21B.
In practice, a rule under clause (c), (d) or (da) can only be useful once the sections it serves are in force. A later commencement notification should be checked.
Rules and regulations: who makes what
| Rules (section 29A) | Regulations (section 30) | |
|---|---|---|
| Made by | The Central Government | The Council |
| Word used in the Act | "specified" | "prescribed" |
| Defined in | Section 2(1)(ha) | Section 2(1)(f) |
Our article on section 30 covers the Council's side.
A worked example
Ananya, an invented professional, holds an accountancy qualification from another country and wants to be entered in the Register of members in India. Section 29(2) says the Council may prescribe conditions, if any, for recognising foreign qualifications. She would look to the Council's regulations for the conditions. If her country has been specified by the Central Government under section 29(1) because it excludes Indian-domiciled accountants, she would not be entitled to become a member at all. The notification, not the Act, tells her whether her country is on that list.
Commencement note
Sections 29 and 29A are in force as printed, including the 2022 changes from 10 May 2022. Later amendments and notifications should be checked.
Need help reading the Act with its rules and regulations?
The Act hands detail to rules and regulations in many places, and the right source depends on the question. Our legal consultation team can help you trace a requirement from the Act to the rule or regulation that carries it.
Key takeaways
- Section 29(1) bars subjects of a country specified by notification that excludes or discriminates against Indian-domiciled accountants.
- Section 29(2): the Council may prescribe conditions, if any, for recognising foreign qualifications for entry in the Register of members.
- Section 29A lets the Central Government make rules on listed matters (a) to (g).
- Clauses (c), (d) and (da) are in force from 10 May 2022 as rule-making heads, though the sections they serve are not yet in force.
Read next
- Sections 28A–28D: the Quality Review Board
- Section 30: the Council's power to make regulations
- Sections 19 and 20: the Register of members
- Cost Accountants Act, 1959: sections 37 to 38A
Disclaimer: Based on the Chartered Accountants Act, 1949 as printed in the ICAI edition of 2022 (amended up to Act 12 of 2022), read with S.O. 2184(E) dated 10 May 2022, which brought only part of the 2022 amendments into force, as consulted on 3 October 2026. Regulations, rules, Council guidelines, later amendments and commencement notifications should be checked. This article is general information, not legal advice; check the official text before acting.