OBS_VALUE: <ul><li><a href=https://www.icai.org/post/annual-fee-circular-2021-22 target=_blank>Annual Fee Circular 2021-2022(Members & Students Services Directorate, The Institute of Chartered Accountants of India, Incorporated under The Chartered Accountants Act,1949 (Section 3))</a></li><li><a href=https://www.mca.gov.in/Ministry/pdf/CA_AmendmentAct_2011_07092016.pdf target=_blank>The Chartered Accountants Act, 1949(Section 5(3) )</a></li></ul>