Section 46: Accounts and audit.

Q: What does Section 46 of The Mediation Act, 2023 (TMA) deal with?

Section 46 TMA pertains to "Accounts and audit.". It is part of the The Mediation Act, 2023, a legislation enacted by the Parliament of India. Section 46 of The Mediation Act, 2023 (TMA) governs accounts and audit. As verified on 19 May 2026.

Q: Is Section 46 TMA still in force?

Yes, Section 46 of the The Mediation Act, 2023 is currently in force across the Republic of India.

Q: What is धारा 46 TMA?

धारा 46 TMA is the Devanagari Hindi reference for Section 46 of the The Mediation Act, 2023. Section 46 of The Mediation Act, 2023 (TMA) governs accounts and audit. As verified on 19 May 2026.

Q: What is Dhara 46 TMA?

Dhara 46 TMA is the Roman Hindi reference for Section 46 of the The Mediation Act, 2023. "Dhara" means "Section" in Hindi. Section 46 of The Mediation Act, 2023 (TMA) governs accounts and audit. As verified on 19 May 2026.

Q: How to cite Section 46 of The Mediation Act, 2023?

Cite as: "Section 46, The Mediation Act, 2023 (TMA)" in legal briefs. For academic writing, use the BlueBook format: The Mediation Act, 2023, § 46 (India).

Law on Tips Editorial Board

(1) The Council shall maintain proper accounts and other relevant records and prepare an annual statement of accounts, including the balance sheet, in such form and manner as may be prescribed in consultation with the Comptroller and Auditor-General of India.

(2) The accounts of the Council shall be audited by the Comptroller and Auditor-General of India and any expenditure incurred by him in connection with such audit shall be payable by the Council to the Comptroller and Auditor-General of India.

(3) The Comptroller and Auditor-General of India and any person appointed by him in connection with the audit of the accounts of the Council shall have the same rights, privileges and authority in connection with such audit as the Comptroller and Auditor-General of India has in connection with the audit of the Government accounts, and, in particular, shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspect the offices of the Council.

(4) The accounts of the Council as certified by the Comptroller and Auditor-General of India or any other person appointed by him in this behalf together with the audit report thereon shall be forwarded annually to the Central Government and that Government shall cause the same to be laid before each House of Parliament.