Doubt regarding Form 112

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Dear friends,

Congrats to all those who have passed  today with  flying colours .

I have a doubt regarding Form 112.

I failed to send Form 112 within one month of joining another course (ACS) while i am sending form 112 now ( after 3 months ) of joining i am supposed to send it along with a letter . 

Can anyone suggest me the format of the letter.

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Refer:

https://www.icai.org/post.html?post_id=1093

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