Form 108 late submission, so to whom draft should be drawn.

This query is : Resolved 

19 August 2011 i have competed my articleshp training and i will submitted form 108 for late so i have late submission of this form and rs.100 penalty..so plz tell me that whose name the draft should be drawn.
Plz reply

19 August 2011 DD should be in favour of THe SECRETARY, THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA" PAYABLE AT {regional office place like CHENNAI,DELHI,KANPUR etc}.


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