Section 38. Reciprocity

38. Reciprocity. —(1) Where any 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 established under this Act or from practicing the profession of costs accountancy or subject them to unfair discrimination in that country, no subject of any such country shall be entitled to become a member of the Institute or practice the profession of cost accountancy, in India. (2) Subject to the provisions of sub-section (1), the Council may prescribe the conditions, if any, subject to which foreign qualifications relating to cost accountancy shall be recognised for the purposes of entry in the[3] [Register of members]. 4[38A. Power of Central Government to make rules. —(1) The Central Government may, by notification, make rules to carry out the provisions of this Act. (2) In particular, and without prejudice to the generality of the foregoing powers, such rules may provide for all or any of the following matters, namely:— (a) the manner of election and nomination in respect of members to the Council under sub-section (2) of section 9; (b) the terms and conditions of service of the Presiding Officer and Members of the Tribunal, place of meetings and allowances to be paid to them under sub-section (5) of section 10B; 5[(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 the cases by the Board of Discipline under sub-section (2) and time limit for payment of fine under sub-section (7), of section 21A; (da) the procedure while considering the cases by the Disciplinary Committee under sub-section (2) and time limit for payment of fine under sub-section (7), of section 21B;] (e) the procedure to be followed by the Board in its meetings under section 29C; and 1. Subs. by Act 7 of 2006, s. 27, for section 36 (w.e.f. 17-11-2006). 2. Ins. by s. 28, ibid . (w.e.f. 17-11-2006). 3. Subs. by Act 12 of 2022, s. 69, for "Register" (w.e.f. 10-5-2022). 4. Ins. by Act 7 of 2006, s. 29 (w.e.f. 17-11-2006). 5. Subs. by Act 12 of 2022, s. 70, for clauses (c) and (d) (w.e.f. 10-5-2022). (f) the terms and conditions of service of the Chairperson and members of the Board under subsection (1) of section 29D.]