Late submission 109 form

This query is : Resolved 

24 April 2016 hello,due to some reason my 109 form submission has been late by bit above 2 month.i was search rule for same but could not found accurate procedure.so i want to know what is the actual procedure accept by icai.please give a answer as soon as possible.

24 April 2016 You need to pay condone fees

24 April 2016 Fees of Rs.. 300 along with form 108..


03 May 2016 Rule is,

Within 30 days- NO FEES.
If delay is between 31 to 180, Rs. 300/-
If above 180 days, Rs. 1,000/-.

A DD is to be taken in favor of 'The Secretary, SIRC/WIRC/EIRC/CIRC/NIRC of ICAI'.



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