Section 226 3 of companies act 1956 pdf

The companies act, 1956 existing act contains 658 sections and xv schedules. Companies act, 1956 bare acts law library advocatekhoj. For meaning of the term assessee, see taxmanns direct taxes manual, vol. Full text containing the act, companies act, 1956, with all the sections, schedules. Clause iii of section 31 of the companies act, 1956, defines private company.

Where a firm including an llp is appointed as an auditor of a company, only the partners who are chartered accountants shall be authorized to act and sign on behalf of the firm. Prior to the substitution, sub section 1, as amended by the direct tax laws amendment act, 1989, w. Section 226 in the companies act, 1956 indian kanoon. Sec 226 qualifications and disqualifications of auditors. Application of section 494 to a creditors voluntary winding up. Body corporate section 2263a of companies act, 1956 taxguru. Section 226 3 in the companies act, 1956 3 none of the following persons shall be qualified for appointment as auditor of a companya body corporate. Companies act 20 vs companies act 1956 the companies act, 20 has been passed by lok sabha as well as rajya sabha and the president has given his consent to the same in august 20. A person shall not be qualified for appointment as auditor of a company unless he is a chartered accountant within the meaning of the chartered accountants act, 1949 48 of 1949. Full text containing the act, companies act, 1956, with all the sections, schedules, short title, enactment date, and footnotes. Pdf companies act 1956 and 20 pdf download, high quality.

Section 226 3 in the income tax act, 1995 3 i the 4 assessing officer 5 or tax recovery officer may, at any time or from time to time, by notice in writing require any person 1. Qualifications and disqualifications of auditors 227. Provided that a firm whereof all the partners practising in india are. Explore the companies act 20 and companies act 1956.