Transfer
This query is : Resolved
Apoorva Kamboj
(Querist)
03 May 2014
if any article take transfer in first year of article ship and could not send its form 109 to kanpur in four months from transfer and now he send form 109 and 103 with penalty then will the transfer be valid or can attempt be late or not?
Nikhil Kaushik
(Expert)
03 May 2014
form 109 is not covered under condonation. so there is no penalty. please refer https://icai.org/resource_file/7558cbrnfst.pdf
however, if there are delays in submission of 103, condonation shall be required.
however, if there are delays in submission of 103, condonation shall be required.
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