Section 1. The Explanation omitted by Act 12 of 2022, s. 24 (w.e.f. 10-5-2022)

2. Subs. by Act 9 of 2006, s. 20, for section 22 (w.e.f. 17-11-2006). 1[ 22A. Constitution of Appellate Authority 1. The Explanation omitted by Act 12 of 2022, s. 24 (w.e.f. 10-5-2022). 2. Subs. by Act 9 of 2006, s. 20, for section 22 (w.e.f. 17-11-2006). CHAPTER I PRELIMINARY 1. Short title, extent and commencement.— (1) This Act may be called the Chartered Accountants Act, 1949. 3[(2) It extends to the whole of India 4*.] (3) It shall come into force on such date[5] as the Central Government may, by notification in the Official Gazette, appoint in this behalf.