Form 109

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sirajudheen v (Querist)

06 June 2013 Sir,
I am terminated my articleship on April 1st week, but i could not file form 109 till now.In between these gap the date of compleetion of 1st year articleship is over. Now i am going to join in another firm, what should i do?

please reply fast.

Ganeshbabu K

Ganeshbabu K (Expert)

06 June 2013 if you already joined with other firm

just send 109 along with 103 and id card obtained under old employer

it is your responsibility to submit form 109 with in 30 days from the date of transfer however icai may condone this delay by a specified penalty fee..

Please contact nearest branch of icai for penalty fee i dont know exact amount it will be less than 500/- only

if you not yet joined with new firm first you send 109 on immediate basis

it will be better if you provide a covering letter adn mention the fact for delay and ask for condonation of delay in submitting form 109,

Ganeshbabu K

Ganeshbabu K (Expert)

06 June 2013 ICAI may ask you to provide form 102 with previous employer and bank pass book for stipend proof and it may also ask you to provide work diary for work done with previous employer you be ready with those details

FORM 103 CAN BE SUBMITTED WITH IN 30 DAYS FROM THE DATE OF JOINING OF ARTICLESHIP UNDER NEW EMPLOYER

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