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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-20022025-261176
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CG-DL-E-20022025-261176
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असाधारण
EXTRAORDINARY
भाग III—खण् ड 4
PART III—Section 4
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 134] नई दिल्ली, बुधवार, फरवरी 19, 2025/माघ 30, 1946
No. 134] NEW DELHI, WEDNESDAY, FEBRUARY 19, 2025/MAGHA 30, 1946
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
CORRIGENDUM
New Delhi, the 18th February, 2025
F. No. 1-CACAF/M&D-FA/2025.—In the Notification No. 1-CACAF/M&D-F/2025 dated
23rd January, 2025 published in Part III- Section 4 of the Gazette of India, Extraordinary No.66 dated
24th January, 2025 of the Institute of Chartered Accountants of India containing ICAI (Merger and Demerger
of CA Firms) Guidelines, 2024, certain formatting/alignment errors were noticed in English version. These
errors as per details given below, are hereby rectified by way of this Corrigendum: -
1. Page 24- In the table, column 4 Seniority, is not aligned properly,
(i) In row 1 under Seniority, the words appearing as “Date of establishment” be read as “Date of
establishment will be 2002.”
(ii) In row 2 under Seniority, the words appearing as “Date of establishment” be read as “Date of
establishment will be 2005.”
2. Page 32- In the table, for point III ‘Partnership Firms’, the words in column 1 against point (a)
appearing as “irm consisting of two partners- If one of the partners retires/dies and if the
remaining partner continues either as sole proprietor or in partnership with others” be read as
1295 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]
“Firm consisting of two partners- If one of the partners retires/dies and if the remaining
partner continues either as sole proprietor or in partnership with others.”
3. Page 33- In the table, for point IV ‘Merger and Amalgamation of two or more firms’, the words in
column 2 against point 1 appearing as “hange of name from the date of approval” be read as
“Change of name from the date of approval.”
4. Page 33- In the table, for point IV ‘Merger and Amalgamation of two or more firms’, the words in
column 2 against point 2 appearing as “here is no change in the date of establishment. The old
trade/firm name will be frozen in the Institute’s records based on the request received and
unfreeze of the name will also be done on request basis” be read as “There is no change in the
date of establishment. The old trade/firm name will be frozen in the Institute’s records based on
the request received and unfreeze of the name will also be done on request basis.”
CA. (Dr.) JAI KUMAR BATRA, Secy.
[ADVT.-III/4/Exty./991/2024-25]
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.