Limit on tax audit assignments set for practising chartered accountants, with per-partner aggregation and specified exclusions from reckoning. Imposes a binding cap on the number of tax audit assignments a practising Chartered Accountant may accept and sign in a financial year, applied to individuals and per partner in firms with aggregation across multiple firms or individual acceptances; treats head office and branch audits of the same entity as one assignment, excludes specified presumptive-tax-related audits and revised reports from reckoning, excludes part-time practising partners from firm counts, requires maintenance of Council-prescribed records, and empowers the Council to issue clarifications, effective from the stated commencement date.