Form 112

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Sir, I had both ICWA and B.Com (correspondence) at the time of joining articles on 03.10.2012.on that date I took permission for pursuing B.com. Later I took termination and re-registered on 25-3-2013.on 25.03.2013 along with form 103 I filed form 112 asking permission for ICWA .Recently got a letter from ICAI to send degree completion certificate .I have degree discontinuation w.e.f December2012.So,there is an overlapping period of 3 months ( Oct to Dec 2012).Should I pay any condonation  fee now .How should I reply to ICAI .Please help
 

Replies (1)

 Permission for Second Course Permission for second course will be considered only after receipt of documentary proff of either on completion or discontinuation of the course for which permission has been grated earlier. In case Form No. 112 is not submitted within 30 days of joining the course, the procedure laid down for condonation of delay in non-submission of form will apply. Please refer chapter 25.

 

Delay Corresponding fees to be paid 30 days beyond

specified period Rs. 100 31 - 180 days beyond specified

period Rs. 300 After 181 days beyond the specified 

period Rs. 1,000  

 


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