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Rules for Delay in submission of CA Forms 18, 103, 107 and 108

Submit Documents in case of delay in submission of Forms 103,107, 108 and 18 as per various regulations of the Chartered Accountants Regulations, 1988.

The Chartered Accountants of India (ICAI) has now prescribed the rules regarding Condonation of delay in submission of Forms related to various regulations of the Chartered Accountants Regulations, 1988.

ICAI has relaxed students of Chartered Accountancy (CA) as well as members of CA Institute by an announcement regarding condonation of delay in submission of Form No. 18 (Registration of Firm), Form No. 103 (Registration of Articles), 107 (Registration of Supplementary Articles) and Form No. 108 (Completion of Articles) related to various regulations of the Chartered Accountants Regulations, 1988.

Documents to be submitted in case of delay in submission of following Forms:

Description Period of Delay Documents to be submitted
Submission of form 103 for Registration of articles (Regulation 46(2)/69(2), 46(3)) Beyond 30 days and upto one year (i) Original deed of agreement executed in form 102

(ii) Work diary / attendance record

(iii) Stipend proof (Pass Book/Bank Statement)

Submission of form 107 for Registration of supplementary articles (Regulation 50 / 71) Beyond 60 days and upto 6 months Beyond 6 months Condonation of delay cannot be condoned (i) original agreement executed in form 107 supplementary deed

(ii) work diary / attendance record

(iii) stipend proof (Pass Book/Bank Statement)

Submission of form 108 for completion of articles (Regulation 61 / 75) Beyond 30 days and upto 3 years Beyond 3 years No documents are required to be called for and verified

Anyone of the following

(i) Work Diary

(ii)StipendProof(Pass Book/Bank Statement)

(iii) Attendance proof

(iv) Details of work done

Submission of form 18 for Registration of Firm (regulation 190(4) (7) Beyond 6 months For delay beyond 6 months the following documents are to be called for and verified

Condonation will be on case to case basis

(i) Certified copy of original partnership Deed

(ii) Self Declaration by all the partners in the approved format

(iii) Income-tax return filed by the firm alongwith Profit and Loss A/c, Balance Sheet of the firm certified by an Chartered Accountant

 

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