Allowances for Appellate Authority members prescribed; daily sitting rates fixed and explanatory provision removed by amendment Amendment substitutes rule 3 to prescribe daily sitting allowances for the Chairperson and Members of the Appellate Authority and omits the Explanation to rule 4. The amendment takes effect on publication in the Official Gazette and is made under sub section (1) of Section 22C of the Chartered Accountants Act, 1949.