i joined bcom ignou july 2016 but i didnt file the form 112 that time as i was not aware of it recently ICAI announced penalty for condonation with Rs 5000 giving 9months time with notification released on Feb 2017. I signed the form 112 on month of february but not submitted till now as i thought i have 9months time to file it with institute. My articleship got completed on April 2017.Now i am intending to submit it in month of october 2017 ...so how can i submit it? do i have to file condonation letter from my previous principal?? What do i do??