09 December 2013
hello i started my articleship from gujat. on 19july 2013 and submited form no.103 with in one month but i can not submit form 112. bcoz that time i was not doing any course but now i am doing b com. 3 year from rajasthan university so now i will submit form 112 so can i eligble for late fees .
09 December 2013
Yes, you can file Form-112 with late fee.
PURSUANCE OF OTHER COURSE OF STUDIES With the permission of the Institute a student can pursue one course of study at a time. A student has to submit application in Form No.112 to the appropriate Regional Office of the Institute seeking permission to pursue other course of study within one month of joining the college/ course. The office shall grant permission within one month from the date of receipt of Form No.112. The students currently undergoing graduation or other course under general permission, which was given for the articled assistant to pursue graduation course, is withdrawn; therefore should obtain the permission within six months of issuance of new guidelines. The students shall, however, be permitted to complete the academic session/year currently undergoing and switch over to correspondence courses or institutions where no classes are conducted between 11.00 a.m. and 5.00 p.m. on any working day. The certificate portion in Form No.112 indicating college timings etc. shall be countersigned by the Principal of the college with the seal and stamp of the college and also indicating the telephone number and full address of the college. In the event of breach of these guidelines and not taking permission as required, the articles already undergone shall be derecognised for such period as the Institute may decide. In case an articled assistant is found not undergoing articles in the manner prescribed, he shall be debarred from appearing in the exam up to 3 consecutive exams besides cancellation of such period of articles. The concerned member who allowed him to be such an articled assistant be subject to punitive action besides withdrawing either partly or fully his eligibility to train articled assistant. In Peer Review, the Reviewer be required to verify whether training is imparted to the articled assistants in the manner prescribed.
09 December 2013
DELAYED SUBMISSION OF FORM NO. 112
In case Form No.112 is not submitted to the Institute’s Office within 30 days the procedure laid down by the Council for condonation of delay in submission of forms will apply. Delay fees to be paid 30 days beyond specified period Rs. 100. 31–180 days beyond specified period Rs. 300 Beyond 181 days Rs. 1000
09 December 2013
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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