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Deepak Niraj & Associates
Chartered Accountants,

# 57, Yamunabai Road, 
Madhavnagar, Bangalore-560001
Karnataka, India

Phone: +91-080-4116-0978

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Article Details
DNA Late Comers Act 2019.
An Act to codify law relating to conducting training sessions and provide for disciplinary actions on late comers
BE it enacted by Deepak Niraj & Associates Council in the sixth year of the Incorporation of Deepak Niraj & Associates as follows: —
1. Short title, extent, commencement and application
(1) This Act may be called the DNA Late Comers Act 2019.
(2) It extends to the whole of Deepak Niraj & Associates.
(3) Save as otherwise provided in this Act, it shall come into force at once.
2. Definition
  1. Grace Time unless otherwise intimated, shall be period of 15 minutes.
  2. Members shall mean all articles, employees, partners and other associates of Deepak Niraj & Associates
  3. Office Premises means the office premises of Deepak Niraj & Associates within the premises of Sukhada Building, No.57, Yamunabai Road, Madhavnagar, Bangalore – 560 001
  4. Reporting Time shall be such time before session commencement time as shall be intimated.
  5. Session means the training, education and entertainment programs conducted within office premises from time to time.  Explanation: For the removal of doubts, it is hereby clarified that training and education programs will not include normal training in the course of articleship.
  6. Session Commencement Time means the time intimated for commencement of session.
  7. Session Convener shall be the session speaker or such other person as may be authorized by the partners of Deepak Niraj & Associates.
  8. Whatsapp Group is the official ‘DNA’ whatsapp group created on 23/08/2016 of which the partner of Deepak Niraj & Associates is the admin.
3. Conduct of sessions
  1. There shall be conducted within office premises periodic sessions on topics as decided by the partners of Deepak Niraj & Associates.
4. Intimation of sessions
  1. It shall be the responsibility of session convener to intimate all members about the conduct of session at least 14 hours before the session commencement time. Provided that in case of sessions meant only for particular members it would be sufficient, if the session convener intimates only such members.
  2. All intimations shall be sent on the Whatsapp Group in the format prescribed in First Schedule.
  3. Members not on the Whatsapp Group shall be intimated separately by E-mail or any other mode of communication.
5. Late Comers and absentees
  1. Members who fail to reach office premises on or before the reporting time as adjusted by grace time shall be regarded as late comers.
  2. Members who are late comers for two consecutive sessions or more than three sessions in a calendar month shall be regarded as habitual late comers.
  3. Members who miss the session altogether shall be regarded as absentees.Provided that nothing contained in this section shall apply to those members who have taken approval from any member who is a chartered accountant for being late or absent at least two hours before the session commencement time.
6. Penalties
  1. There shall be levy of penalty on late comers at the rates mentioned in Column 3 of Second Schedule.
  2. There shall be levy of additional penalty on habitual late comers at the rates mentioned in Column 4 of the Second Schedule.
  3. There shall be levy of penalty on absentees at twice the rates applicable to late comers.
7. Penalties not to be imposed in certain cases
(1) If any of the partners of Deepak Niraj & Associates, or in the absence of the partners, the session convener is satisfied that the delay in reporting is on account of a reasonable cause no penalties referred to in section 6 shall be imposed.
8. Collection of penalties
  1. Penalties referred to in Section 6 shall be collected by session speaker before the end of the day.
  2. The penalties so collected shall immediately be deposited in the party fund.
  3. The act of depositing penalty into the party fund shall be video recorded and the same shall be posted in the whatsapp group before the end of the day.
9. Utilisation of party fund
(1) The funds accumulated under the party fund shall be utilized in appropriate occasions as may be decided by the partners.

First Schedule
Form for convening session [Section 4(3)]
It is hereby intimated that session on ……<Session topic>………… shall be conducted in office premises on …………….
Session details are as under:
Particulars Details
Session speaker  
Session Commencement time  
Reporting Time  
Session Participants All / mention the list of specific members

Second Schedule
Schedule of Penalty [Section 6]
Sl No Category of Member Penalty on late comers Additional penalty on habitual late comers
1 Article assistants 100 100
2 Paid assistants 200 200
3 Chartered Accountants 400 400
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