Section 28 of the Chartered Accountants Act, 1949 – Sanction to prosecute

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Section 28: Sanction to prosecute

No person shall be prosecuted under this Act except on a complaint made by or under the order of the Council or of the Central Government.

Source: official text of The Chartered Accountants Act, 1949 as published on India Code (PDF). All sections of the Chartered Accountants Act, 1949.