Aditya AggrawalZzz (CA Final & CS Executive) (46 Points)
22 December 2011Dear Friends,
mene apni 2 year ki artical ship training complete kar li thi and uske bad mai 2 years tak office nahi gaya and isi 2 years ke time period ke beech mai stipend ke cheques ki mere bank a/c mai entry huyi. muze aapse ye pata karna hai ki training completed form jab icai mai late submitt hoga to kya penalty lagegi and vo mere against kya action le sakte hai ???
CA Abhash Mishra
(Chartered Accountants)
(598 Points)
Replied 22 December 2011
AGAR AAPKE CA KOI CHHTEE NAHI DIKHATA HAI TO KOI BAT NAHI, SHIRF AAPKO CONDONATION FEE DENI PAREGI, AGAR APKA CA CHHUTI DIKHATA HAI TO AAPKO 108 SUBMIT KARNE KE BAD PHIR FORM 107 BHAR KAR BACHA HUA ARTICLESHIP COMPLETE KARNI PAREGI.
Chethankumar T M
(Chartered Accountant)
(89 Points)
Replied 22 December 2011
Form 108 should be submitted to the institute within 30 days from the date of completion of articleship. In case of delay in filing the form beyond the stipulated period, it has to be accompanied by a request for condonation and appropriate condonation fee as follows: Delay upto 30 days Rs.100, between 31 days to 180 days Rs.300 and delay beyond 181 days Rs.1000.
Presuming that you have 3 years of articleship, since you haven't gone to office for 2 years, the excess leave you have taken must be setoff and you must go for Form 107 for serving the excess period
CAclubindia
