Section 4 in The Chartered Accountants (Election to the Council) Rules, 2006
4. Dates of Elections.
(1)The Election to the Council shall be held on a date or dates to be determined by the Council, which shall, in any case, not be less than one month before the expiry of the term of the existing Council:Provided that if elections cannot be conducted, in extraordinary circumstances, within the time period permitted under this sub-rule, the Central Government, on a specific request of the Returning Officer or otherwise, may postpone the date or dates of election, which in any case shall not be after the expiry of the term of the existing Council.(2)Subject to provision of sub-rule (1), the Returning Officer shall notify in the Gazette of India at least three months before the date or dates or election so determined under sub-rule (1), the dates fixed for the following stages of election of members to the Council, namely:-(a)the last date and time for receipt of nominations, which shall not be less than 21 days from the date of the notification;(b)date or dates and place of scrutiny of nominations, the last day of which shall not be more than fifteen days from the last date for receipt of nominations fixed under clause (a);(c)the last date and time for withdrawal of nominations, which shall be ten days from the last date for scrutiny of nominations fixed under clause (b);(d)the date or dates of polling;(e)the last date for receipt of applications for permission to vote by post under rule 28;(f)the last date and time for receipt by post of ballot papers back from voters;(g)the date or dates of counting;(h)the date of declaration of results.(3)If, in the opinion of the Returning Officer, it becomes necessary to change for compelling reasons any date or dates notified under sub-rule (2), he may notify a fresh date or dates, subject to provisions of sub-rule (1), in the Gazette of India:Provided that such a notification shall be issued at least ten days before the revised date or dates, except for change in dates under sub-clauses (g) and (h) of sub-rule 2.(4)If any of the last date so notified in sub-rule (2) or sub-rule (3), not being the date or dates of polling, is subsequently declared as a holiday by the Central Government, the last date so fixed shall be construed as the immediately next working day.
