Who is responsible to send form 108

Originally posted by : Devendra Kumar Shukla
	dear frnds, here we want to know  responsible person to send 108 as per Act thanks,

As per Regulation No. 61(1) of Chapter IV of the Chartered Accountants Regulations, 1988,
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“The principal shall, on completion of the service of an articled assistant, forthwith issue a certificate in respect of the service, rendered under him in the form* approved by the Council and forward a copy thereof, duly signed by both the principal and the articled assistant to the Secretary.”