Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1] [Section 38A] [Entire Act] Union of India - Subsection Section 38A(1) in The Cost And Works Accountants Act, 1959 (1)The Central Government may, by notification, make rules to carry out the provisions of this Act.