CA articleship issue
This query is : Resolved
09 February 2023
Dear Sir/Madam,
I have taken transfer after 2 and half year of articleship and have 92 days of excess leave from that principal.Now I am serving remaining days of articleship under other principal.At the time of completion of 3 year whether I required to served extension under my current principal or previous principal who had given me 92 days of extension?and which form I need to file...
I have taken transfer after 2 and half year of articleship and have 92 days of excess leave from that principal.Now I am serving remaining days of articleship under other principal.At the time of completion of 3 year whether I required to served extension under my current principal or previous principal who had given me 92 days of extension?and which form I need to file...
18 March 2023
Period of excess leave can be served with the same Principal by executing deed in Form No. 107. However the excess leave can also be served under a new Principal as per Regulation 46.
Conditions:
1.In case articled training is served with the same Principal and in continuation of previous training without any break:
a. Submit Form 108 for the previous period of Practical Training alongwith training report as specified in the Training Guide.
b. Execute a supplementary deed of articles for the period equivalent to the excess leave period in Form 107 on a 'Non-judicial Stamp Paper; or affix ' Special Adhesive Stamp' of appropriate value.
c.The deed of supplementary articles must be submitted in original alongwith a copy so as to reach the Institute's Office within 60 days from the date of commencement of training.
2.In case articled training is served with a new Principal, execute a fresh deed of articles in Form 102 and submit Form 103 so as to reach the Institute's office within 30 days from the date of commencement of fresh articles.
3.For condonation of delay in submission of Form 107, Please see Chapter 25 on condonation.
Conditions:
1.In case articled training is served with the same Principal and in continuation of previous training without any break:
a. Submit Form 108 for the previous period of Practical Training alongwith training report as specified in the Training Guide.
b. Execute a supplementary deed of articles for the period equivalent to the excess leave period in Form 107 on a 'Non-judicial Stamp Paper; or affix ' Special Adhesive Stamp' of appropriate value.
c.The deed of supplementary articles must be submitted in original alongwith a copy so as to reach the Institute's Office within 60 days from the date of commencement of training.
2.In case articled training is served with a new Principal, execute a fresh deed of articles in Form 102 and submit Form 103 so as to reach the Institute's office within 30 days from the date of commencement of fresh articles.
3.For condonation of delay in submission of Form 107, Please see Chapter 25 on condonation.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- REGARDING GST ON COMMERICIAL PROPERTY
- Is this income indian or foreign income?
- 15ca /15cb whose income tax login? remitter or nri seller's login?
- GST on export of services and Input Credit
- Regarding Documentation & Compliances for Opening of Unit of Pvt Ltd.
- TDS U/S. 194NF
- ITC temporary reversal and reclaim
- RCM applicability on Rent Paid by Registered Person to Unregistered Landlord for Residental Building
- Applicable TDS rate for sale of property in Nov 2024
- Donation Receipt u/s 80G
- MIS MATCH OF INVOICE NUMBER
- VERIFICATION OF REFUND RELATED
- GST Regis.
- ITC c/f from FY2022-23 to FY2023-24 entered the same in table 8C of GSTR9 of FY 2022-23, in FY23-24
- Late filling fees Demand by gst office
- IGST Credit-Show cause notice issued-confusion
- Short and Excess provision of expenses
- Issue of gst e invoice
- Interchangeable words in accounts
- Adjusted profit/Loss in the case of LLP and Pvt. Ltd.company
Trending Online Classes
CAclubindia
