10 February 2017
The Form 108 should be submitted to the office of the Institute within 30 days. In case of delay in submitting the form beyond the stipulated period, it has to be accompanied by a letter obtained from the employer stating the reasons for delay along with a condonation request and appropriate condonation fee as per the following:
-Delay upto 30 days beyond the initial period Rs. 100/- -Delay between 31 days – 180 days Rs. 300/- -Delay beyond 181 days Rs.1000/-
The Demand Draft should be drawn in favour of “The Secretary, The Institute of Chartered Accountants of India”, payable at CHENNAI.