Description
Taxmann Cost Accountants Act 1959 – Bare Act with Section Notes by Taxmann's Editorial Board
Cost Accountants Act 1959 [Bare Act with Section Notes ] by Taxmann presents the full text of the Act alongside concise, section-by-section notes. It incorporates the latest amendments, commentaries, and valuable insights on key provisions, thereby streamlining the process of understanding each part of the statute. By combining the bare-act text with explanatory commentary, this resource ensures that readers have immediate access to clarifications, legislative developments, and practical pointers—all in one place.
This book is intended for the following audience:
Cost Accountants & Other Professionals – Practising cost accountants, chartered accountants, company secretaries, auditors, and legal professionals requiring quick access to the Cost Accountants Act
Students & Academicians – CMA students, law students, and business-school academics who need an authoritative legal resource to grasp the statutory framework governing cost accounting
Corporate & Compliance Officers – Corporate professionals and compliance officers overseeing cost-accounting functions within organisations
Researchers & Libraries – Legal researchers, libraries, and institutional collections looking for a reliable reference text with interpretative commentary
The Present Publication is the 2025 Edition, covering the amended and updated text of the Cost Accountants Act 1959 [Act No. 23 of 1959 ], with the following noteworthy features:
[Complete Text of the Cost Accountants Act, 1959] Presents the complete and updated text of the Act as amended up to 2025, ensuring you have the most recent legislative developments at your fingertips
[Section-wise Notes] Summaries, comments, or relevant observations placed alongside the statutory text for a quick, clear understanding of each section's intent and implications
[Pre-amendment Provisions] Incorporates the text of provisions as they existed prior to the amendment in the respective amendment footnotes, enabling the reader to understand the legal position before the amendment and its applicability during the pre-amendment period
[Easy-to-Refer Format]
Each chapter and section is organised to facilitate the fast location of statutory provisions and notes
The formatting is optimised for easy reading, with bold headings, bullet points, etc.
[Comprehensive Coverage of Amendments] Incorporates recent amendments
[Subject Index] A thorough index guiding readers straight to the relevant sections, terms, or topics, saving time and effort during research
The structure of the book is as follows:
Bare Act Provisions – Each section is reproduced in full, preserving the original legislative language for legal accuracy
Section Notes – Immediately following each section's text, the notes explain or comment on its scope, relevance, case law references, and cross-links to other provisions
Chapter-wise Arrangement – The Act is arranged into chapters covering Preliminary, Institute Matters, Council, Registration, Disciplinary Mechanisms, Penalties, etc.
Schedules & Appendices – The First and Second Schedules list instances of 'professional or other misconduct' in detail, appended for quick reference
Subject Index & Cross-References – A comprehensive index and cross-references direct readers to crucial topics or definitions swiftly