Review By CA Aspirant-Chandrasekhar

Greetings to all

My name is Chandra Shekar C, a CA aspirant and a fellow member of the “Deepak Niraj and Associates” family (here after referred to DNA). I am blessed to have a skilled article-ship experience with DNA. I have got a rich exposure in Taxations (Both Direct and Indirect tax).

When sharing my experience other than professional development at the work place, I have got opportunities in taking part in many educative sessions too which helped me get an exposure in developing personal skills too.
Looking up to my principal (Deepak Sir, always cheerful, enthusiastic and a true inspirational Personnel), I have learnt to manage my personal and professional life also levered to tackle problem (if any) in a smarter way. (Like he always motivated all of us towards).

My Seniors have been a real definition to me; who showcased me the trait, of working hard and a constant supervision, could lead one towards the success ladder. A lot of interpersonal skills were developed during this short period (3 years) and it was their kind attribute to give me the best of their knowledge and responded with a cheerful virtue (Irrespective of Being disturbed ∞ times)

To all the friends and members of DNA family, I heartly thank you for being till this time and supported to create one of a chartered sailing adventure – chapter of my life.

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

  • This Act may be called the DNA Late Comers Act 2019.
  • It extends to the whole of Deepak Niraj & Associates.
  • 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.
    • Members shall mean all articles, employees, partners and other associates of Deepak Niraj & Associates
    • Office Premises means the office premises of Deepak Niraj & Associates within the premises of Sukhada Building, No.57, Yamunabai Road, Madhavnagar, Bangalore – 560 001
    • Reporting Time shall be such time before session commencement time as shall be intimated.
    • 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.
    • Session Commencement Time means the time intimated for commencement of session.
    • Session Convener shall be the session speaker or such other person as may be authorized by the partners of Deepak Niraj & Associates.
    • 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

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. All intimations shall be sent on the Whatsapp Group in the format prescribed in First Schedule.

Members not on the Whatsapp Group shall be intimated separately by E-mail or any other mode of communication.


5.  Late Comers and absentees

Members who fail to reach office premises on or before the reporting time as adjusted by grace time shall be regarded as late comers.

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.

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 ……………… shall be conducted in office premises on …………….

Session details are as under:

Session speaker 
Session Commencement time 
Reporting Time 
Session ParticipantsAll / mention the list of specific members

Second Schedule

Schedule of Penalty [Section 6]

Sl NoCategory of MemberPenalty on late comersAdditional penalty on habitual late comers
1Article assistants100100
2Paid assistants200200
3Chartered Accountants400400

About Us

Deepak Niraj & Associates is a well established firm of Chartered Accountants engaged in the field of Accounts, Audits, taxation, investment, RBI Matters, Legal & Secretarial Services, Business Processing, Project Financing and other related fields.