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109 form online filing

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(Querist)
15 August 2014 Dear All, Is there any option to file the 109 form online after completion of articleship ? Is there any penalty for non submission of 109 if the principal is in foreign ?
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Nikhil Kaushik

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Nikhil Kaushik (Expert)
16 August 2014 on articleship completion you need to file Form 108 and it has to be filed in physical form
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CS,CA F,Numrologi TusharSampat

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CS,CA F,Numrologi TusharSampat (Expert)
25 August 2014 1. the ans is no..........................
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