CA. X, a practicing Chartered Accountant, failed to return the books of account and other
documents of ABC Ltd. despite many reminders from the company. The company had
settled his entire fees dues also.
Clause(2) Part4 Schedule1 hoga ki Section 21
If question is related to other misconduct quote section 21 and related points , like above query is regarding other misconduct
If any specific clause applicable then go for that clause
If it’s other misconduct you should also mention clause 2 at the end.
PM has not mentioned this clause because this clause was added in 2007 and majority of cases are of period before 2007, after 2007 amendment, ICAI failed to add this clause to other misconduct cases. So mention it after explaining as per Sec 21