Sections 30A 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.
Sections 30A to 30C are the Central Government's levers over the Council. Section 30A lets it direct the Council to make, amend or revoke regulations and, if the Council does not comply, do it itself. Section 30B puts rules, regulations and notifications before Parliament. Section 30C lets it give directions to the Council and, on persistent default, dissolve the Council. 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).
The Central Government may, by order in writing, direct the Council to make, amend or revoke regulations within a period it specifies; if the Council fails, the Government may make the regulations itself. Every rule, regulation and notification under the Act must be laid before each House of Parliament for a total period of thirty days. If the Council does not comply with the Act, the Government can give directions, and if the Council persistently defaults it may, after hearing the Council, dissolve it, with a new Council to be constituted within one year.
Why these sections exist
The Council is a body of elected and nominated members that runs the Institute, and it makes the regulations of section 30. Sections 30A to 30C make sure the Council is accountable. They are not about the day-to-day functioning of a member's practice; they matter to anyone who wants to understand where final control sits. If a matter you are dealing with turns on a regulation or direction, our legal consultation service can help you read it against the Act.
Section 30A was inserted by the Chartered Accountants (Amendment) Act, 1959. Sections 30B and 30C were put in their present form by the 2006 Amendment Act; section 30C came into force on 8 August 2006.
Section 30A: directions on regulations
30A(1). Where the Central Government considers it expedient, it may, by order in writing, direct the Council to make any regulations, or to amend or revoke any regulations already made, within such period as it may specify.
30A(2). If the Council fails or neglects to comply with the order within the specified period, the Central Government may make the regulations, or amend or revoke the regulations made by the Council, as the case may be, either in the form specified in the order or with such modifications as the Central Government thinks fit.
Three points. The trigger is the Government's opinion that it is "expedient", and the section does not define that. The Council gets a period, which the Government specifies in the order. And the fallback in sub-section (2) is a regulation made by the Government, with power to modify the form it had sent. Our article on section 30 and the Council's regulations explains the ordinary route, in which the Council makes regulations and the Government approves them.
Section 30B: laying before Parliament
Every rule and every regulation made and every notification issued under the Act shall be laid, as soon as may be after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days. The thirty days may be in one session or in two or more successive sessions.
Then:
- if, before the expiry of the session immediately following, both Houses agree in making a modification, the rule, regulation or notification shall thereafter have effect only in that modified form;
- if both Houses agree that it should not be made or issued, it shall be of no effect;
- any such modification or annulment is without prejudice to the validity of anything previously done under it.
The text reads "so, however, that" in the last point: acts done before a modification or annulment remain valid.
The earlier version of section 30B covered only regulations. The 2006 Amendment Act substituted the present section, with effect from 8 August 2006, so it now covers rules (made by the Central Government under section 29A) and notifications (issued under the Act, such as those of the Central Government and the Council) as well.
| Instrument | Made by | Laid before Parliament under 30B |
|---|---|---|
| Rules | Central Government | Yes |
| Regulations | Council | Yes |
| Notifications under the Act | Central Government or Council | Yes |
Section 30C: directions and dissolution
30C(1) Directions. In the event of non-compliance by the Council of any provisions of the Act, the Central Government may give the Council such general or special directions as it considers necessary to ensure compliance, and the Council shall, in the discharge of its functions, comply with them.
30C(2) Dissolution. If, in the opinion of the Central Government, the Council has persistently made default in giving effect to the directions under sub-section (1), it may, after giving the Council an opportunity of being heard, by notification dissolve the Council. A new Council is then constituted in accordance with the Act from a date the Central Government decides.
Proviso. The Central Government shall ensure constitution of a new Council in accordance with the Act within one year from the date of its dissolution.
30C(3) The interim arrangement. Where the Central Government has dissolved the Council, it shall, pending constitution of a new Council, nominate any person or body of persons, not exceeding five members, to manage the affairs and discharge all or any of the functions of the Council under the Act.
The steps build in order: non-compliance, then directions, then persistent default, then a hearing, then dissolution by notification, then an interim body of at most five, then a new Council within one year.
| Step | Section | What the text requires |
|---|---|---|
| Directions | 30C(1) | Non-compliance by the Council with a provision of the Act |
| Dissolution | 30C(2) | Persistent default in giving effect to the directions, and an opportunity of being heard |
| Interim body | 30C(3) | Not exceeding five members, nominated by the Central Government |
| New Council | Proviso to 30C(2) | Constituted within one year of dissolution |
Our article on section 9 and the constitution of the Council explains how a Council is composed in the ordinary course.
What the sections do not say
- Section 30A does not set a minimum period for compliance; the Government specifies one.
- Section 30C does not list the Act's provisions to which directions can relate; it says "any provisions of this Act".
- The sections are silent on any appeal against a direction or a dissolution. Check the Act and the general law before assuming a remedy.
A worked example
Suppose the Central Government considers it expedient that the Council amend a regulation on training, and orders it to do so within a stated period. If the Council does nothing, section 30A(2) allows the Central Government to amend the regulation itself. If separately the Council fails to comply with the Act and ignores directions on it repeatedly, section 30C(2) lets the Government, after hearing the Council, dissolve it and appoint an interim body of up to five members until a new Council is constituted within a year.
Commencement note
Sections 30A to 30C are in force as printed; the 2022 Amendment Act did not change their text. Later amendments and notifications should be checked.
Need help reading a regulation or direction?
When a regulation changes, or a direction affects how the Institute operates, the effect on a practice may not be obvious. Our legal consultation team can help you read the instrument against the Act and plan what to do.
Key takeaways
- The Central Government may direct the Council to make, amend or revoke regulations within a stated period and may make them itself on default.
- Rules, regulations and notifications must be laid before Parliament for thirty days in total.
- The Government may issue directions for non-compliance and, on persistent default, dissolve the Council after a hearing.
- A new Council must be constituted within one year; an interim body of up to five members manages the affairs meanwhile.
Read next
- Section 30: the Council's power to make regulations
- Sections 30D to 33: protection of action in good faith
- Sections 29 and 29A: the Central Government's rules
- Cost Accountants Act, 1959: sections 33 to 36A
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.