Capital Gain aroused outside India by resident

https://www.incometax.gov.in/iec/foportal/help/statutory-forms/popular-form/form67-um

@ Honourable Dhirajlal sir,I completed articleship training on Nov 30 th 2022 past month,and I filed and submitted the form 108 it was accepted.

but excess 50 days leaves to be served of me ( I have to serve) from Dec 1.12.2022 to Jan 19.1.2023 


Doubt:

1.does I have to file this in form 107 for this excess 50 days period in SSP portal

2. when I should have to file after this excess period completed 19.1.2023?????

3. can I file before 19.1.2023



please give me a guidance please

Leave taken in excess of the period of leave to which he is entitled under Regulation 59 shall be treated as excess leave. The articled clerk is required to undergo articles for further training equivalent to the period of excess leve taken by him during the period of three years of training. Period of excess leave can be served with the same Principal by executing deed in Form No. 107. However the excess leave can also be served under a new Principal as per Regulation 46.

Conditions:

1. In case articles training is served with the same Principal and in continuation of previous training without any break:   a. Submit Form 108 for the previous period of Practical Training alongwith training report as specified in the Training Guide. b. Execute a supplementary deed of articles for the period equivalent to the excess leave period in Form 107 on a 'Non-judicial Stamp Paper; or affix ' Special Adhesive Stamp' of appropriate value. c. The deed of supplementary articles must be submitted in original alongwith a copy so as to reach the Institute's Office within 60 days from the date of commencement of training. 2. In case articles training is served with a new Principal, execute a fresh deed of articles in Form 102 and submit Form 103 so as to reach the Institute's office within 30 days from the date of commencement of fresh articles. 3. For condonation of delay in submission of Form 107, Please see Chapter 25 on condonation.

@ Thank you very much my honourable Dhirajlal sir, my supplementary training beginning starts Dec 1 2022 to Jan 19 2023 so within sixty days of this I have to submit form 107 ,iam I correct ????

Correct.... already 30 days over...              

@ dhirajlal sir , typically By means Debit and To means credit in accounting.whenever we making Ledger accounting we are using this By and To, for instance purchase is debit (by) but in final we are posting like To purchases ( Means: Debit goes to credit and credit goes to debit) IAM I right?? lots of confusion sir plse explain

Means: Debit goes to credit and credit goes to debit .... correct......

When you credit (to) something it reduces...... the balance is what you debited (by)....... gets increased....