Sriharsha K R (Article) (50 Points)
31 October 2013IF 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 !
Kamlesh
(Article Assistant)
(181 Points)
Replied 31 October 2013
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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