See i started going to office i.e i commenced my articleship on 15 feb 2013 and i will get franking of FORM NO 102 done tommoro i.e 25 feb 2013.. so my doubt is..
1. IS it correct/ possible/ valid to mention 15 feb 2013 as my articleship commencement date in form no 102 even though i have done franking of form 102 on 25th feb 2013
2. When will institute consider my articleship i.e with effect from the date mentioned in form no 102 or from the day i started going to office??
3. Is retrospective effect possible in franking i.e Franking done on 25th feb 2013 whereas articleship commenced with retrospective effect from 15 feb??
4. Actually i want to get articleship registered on 15 feb 2013 but i havenot done any franking or bought stamp paper or bond .. is it possible??
24 February 2013
Don't worry your articleship commencing date shall be considered from 15-2-2013. Franking is required for the purpose of agreement only not for the purpose of commencement of articleship and which date of commencement mentioned by you & your employer in form 102 shall be considered as date of commencement of articleship. So retrospective effect from 15-2-2013 accepted irrespective of franking date but your agreement between you and your employer regarding articleship terms and conditions should be on or after the franking date.
The Institute will consider your commencement of articleship from the date mentioned in deed not from the date of franking.
The date of franking can be different from the date of commencment of articleship. Franking is subsequent activity after mentioning the date of articleship registration.
So your article ship starting date will be commence from 15.02.2013.