Section 21C: Authority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have  powers of civil court.

Q: What does Section 21C of The Chartered Accountants Act, 1949 (TCAA) deal with?

Section 21C TCAA pertains to "Authority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have powers of civil court.". It is part of the The Chartered Accountants Act, 1949, a legislation enacted by the Parliament of India. Section 21C of The Chartered Accountants Act, 1949 (TCAA) governs authority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have powers of civil court. As verified on 19 May 2026.

Q: Is Section 21C TCAA still in force?

Yes, Section 21C of the The Chartered Accountants Act, 1949 is currently in force across the Republic of India.

Q: What is धारा 21C TCAA?

धारा 21C TCAA is the Devanagari Hindi reference for Section 21C of the The Chartered Accountants Act, 1949. Section 21C of The Chartered Accountants Act, 1949 (TCAA) governs authority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have powers of civil court. As verified on 19 May 2026.

Q: What is Dhara 21C TCAA?

Dhara 21C TCAA is the Roman Hindi reference for Section 21C of the The Chartered Accountants Act, 1949. "Dhara" means "Section" in Hindi. Section 21C of The Chartered Accountants Act, 1949 (TCAA) governs authority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have powers of civil court. As verified on 19 May 2026.

Q: How to cite Section 21C of The Chartered Accountants Act, 1949?

Cite as: "Section 21C, The Chartered Accountants Act, 1949 (TCAA)" in legal briefs. For academic writing, use the BlueBook format: The Chartered Accountants Act, 1949, § 21C (India).

Law on Tips Editorial Board

¹[ ²[21C. Authority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have powers of civil court.—For the purposes of an inquiry under the provisions of this Act, the Authority, the Disciplinary Committee, Board of Discipline and the Director (Discipline) shall have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908), in respect of the following matters, namely:—

(a) summoning and enforcing the attendance of any person and examining him on oath;

(b) the discovery and production of any document; and

(c) receiving evidence on affidavit.

³*****.

1. Subs. by Act 15 of 1959, s. 19, for CHAPTER V (w.e.f. 1-7-1959).
2. Ins. by Act 9 of 2006, s. 19 (w.e.f. 17-11-2006).
3. The Explanation omitted by Act 12 of 2022, s. 24 (w.e.f. 10-5-2022).