Section 42(3) in The Chartered Accountants (Election to the Council) Rules, 2006
(3)A manifesto or circular issued shall conform to the following requirements in the interest of maintaining dignity in the election, namely:-(a)A manifesto or circular shall contain information regarding the candidate himself and shall not make any reference, directly or indirectly, to any other candidate;(b)The information, which a candidate may furnish in a manifesto or circular regarding himself, shall not differ in any material respect from the information furnished by the Institute to the voters under rule 9. A candidate may, however, include in such manifesto or circular, any additional information not contained in the information furnished under rule 9;(c)A manifesto or circular shall neither contain any appeal to the voters on the basis of caste or on communal, religious, regional or sectional lines nor any tall claim;(d)The distribution of a manifesto or circular shall be restricted only to the members of the constituency concerned;(e)A certified copy of such manifesto or circular shall be sent to the Returning Officer by speed/registered post within 15 days of its issue;(f)While a candidate may repeat, in any form, the manifesto or circular issued under sub-rule (2) of this rule without changing its contents, however, he shall not issue more than one manifesto or circular.
