Company Secretaries Act, 1980
38. Reciprocity
(1) Where any country, notified by the Central Government in this behalf in the
Official Gazette, prevents persons of Indian domicile from becoming members of
any institution similar to the Institute established under this Act or from
practicing the profession of Company Secretary ship or subjects them to unfair
discrimination in that country, no subject of any such country shall be
entitled to become a member of the Institute or practice the profession of
Company Secretaries in India.
(2) Subject to the provisions of sub-section (1), the Council may prescribe the
conditions, if any, subject to which foreign qualifications relating to Company
Secretary ship shall be recognized for the purposes of entry in the Register.