14 September 2013
Don't worry, you can send Form-109 with late payment of Rs. 100/- if delay is for 30 days.
The requests for condonation should be accompanied by the appropriate forms, alongwith prescribed fee, by way of Demand Draft/Local Account Payee Cheque, drawn in favour of The Secretary, The Institute of Chartered Accountants of India, payable at the cities where the Decentralised Offices of the Institute are located. The applicants are requested to enclose all relevant information/documents necessary for condonation, alongwith the fee.
The Council also decided about the delegation of authority for condonation at various levels as under: Period of delay >>>>>>>Authority Upto 6 months >>>>>>>>DCO Head 6 months to 1 year >>>>>>>>Secretary Above 1 year wherever applicable>>>>>>> Vice-President/President
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