IF an Article student transfers from a firm within the first year and within one month from the date of transfer he as joined another firm. But he has not submitted forms eithe 109 and 102/103 to the ICAI office yet. Can he Submit them now after paying certain Fine to the Institute ? Please Suggest !
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Query for artileship
Replies (1)
if you submit Form 109 late then you need not pay any late fees (i.e. Condonation fees), But you must submit Form 102/103 within 1 month of submitting form 109 else you have to pay condonation fees. Here you can find the details of condonation fees - https://www.icai.org/post.html?post_id=1093
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