Form 108 delay

This query is : Resolved 

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.

27 January 2013 file the form 108 as earliest as possible, and send a covering letter mentioning the genuine reason ...



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