21 April 2010
An articled clerk may at his discretion serve as an Industrial Trainee for a period which may range between nine months and twelve months during the last year of his Practical Training in any of the financial, commercial, industrial undertakings with minimum fixed assets of Rs 1 crore or minimum total turnover of Rs. 10 crores or a minimum paid up share capital of Rs. 50 lakhs or in any other institution or organisation approved by the Council for this purpose.