Section 31: Construction of references.

Q: What does Section 31 of The Chartered Accountants Act, 1949 (TCAA) deal with?

Section 31 TCAA pertains to "Construction of references.". It is part of the The Chartered Accountants Act, 1949, a legislation enacted by the Parliament of India. Section 31 of The Chartered Accountants Act, 1949 (TCAA) governs construction of references. As verified on 21 May 2026.

Q: Is Section 31 TCAA still in force?

Yes, Section 31 of the The Chartered Accountants Act, 1949 is currently in force across the Republic of India.

Q: What is धारा 31 TCAA?

धारा 31 TCAA is the Devanagari Hindi reference for Section 31 of the The Chartered Accountants Act, 1949. Section 31 of The Chartered Accountants Act, 1949 (TCAA) governs construction of references. As verified on 21 May 2026.

Q: What is Dhara 31 TCAA?

Dhara 31 TCAA is the Roman Hindi reference for Section 31 of the The Chartered Accountants Act, 1949. "Dhara" means "Section" in Hindi. Section 31 of The Chartered Accountants Act, 1949 (TCAA) governs construction of references. As verified on 21 May 2026.

Q: How to cite Section 31 of The Chartered Accountants Act, 1949?

Cite as: "Section 31, The Chartered Accountants Act, 1949 (TCAA)" in legal briefs. For academic writing, use the BlueBook format: The Chartered Accountants Act, 1949, 1949, § 31 (India).

Law on Tips Editorial Board

1[31. Construction of references.—Any reference to a chartered accountant or a registered accountant or a certified or qualified auditor in any other law or in any document whatsoever shall be construed as a reference to a chartered accountant in practice within the meaning of this Act.]1 Subs. by Act 15 of 1959, s. 25, for section 31 (w.e.f. 1-7-1959).