i need to know whether we are allowed a transfer in the period of extension of articleship.... please advice
castudent86 (csc) (38 Points)
22 February 2010i need to know whether we are allowed a transfer in the period of extension of articleship.... please advice
castudent86
(csc)
(38 Points)
Replied 22 February 2010
58. Supplementary Articles
(1) An articled clerk who has taken leave in excess of the period of
leave to which he is entitled under Regulation 59 shall be required to serve
for a further period equivalent to the excess leave taken by him.
(2) If the period of the excess leave taken is sought to be served under
the principal with whom such articled clerk -last served his articles, a
supplementary deed of articles in the form** approved by the Council shall
be executed in continuation of the previous articles.
(3) The supplementary deed, duly stamped, shall be sent to the
Secretary for registration so as to reach him within 60 days of the expiry
of the previous articles. No fee shall be charged for the registration of such
supplementary deed of articles:
PROVIDED that the Executive Committee may condone the delay in
sending the supplementary deed in appropriate cases.
(4) If the articled clerk chooses to serve under any other member
entitled to engage articled clerks under Regulation 43, the provisions of
Regulation 46 shall apply 'mutatis mutandis' except that no fee shall be
charged for registration of articles under the said regulation.
CAN SOME1 PLS VERIFY D ABOVE???
LIVE Form 10 B and Form 10BB: Handle Tax Audit Reports of Charitable Organizations(with recording)
CAclubindia
