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Form 108 delay

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(Querist)
24 January 2013 one of my friend completed his articleship on 30/09/2010.he didnot file form 108 due to genuine reason.please help me what he should do at this moment.if he need to fole the form 108 today.
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CA Harish Suwalka

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CA Harish Suwalka (Expert)
27 January 2013 file the form 108 as earliest as possible, and send a covering letter mentioning the genuine reason ...

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