At Deepak Niraj & Associates (DNA), continuous learning and professional development form an integral part of our organizational culture. To ensure discipline, punctuality, and effective participation in training and educational sessions, the firm introduced the DNA Late Comers Act, 2019.
This unique internal framework was established to codify the procedures relating to training sessions conducted within the organization and to provide a structured mechanism for addressing late attendance and absenteeism.
Purpose of the Act
The primary objective of the DNA Late Comers Act, 2019 is to encourage punctuality, accountability, and active participation in training programs organized by the firm. The Act ensures that all members of the DNA family recognize the importance of respecting time and contributing to a disciplined learning environment.
Scope and Applicability
The Act extends to all members of Deepak Niraj & Associates, including:
- Article Assistants
- Paid Assistants
- Chartered Accountants
- Partners
- Other Associates and Team Members
The provisions apply to training, educational, and professional development sessions conducted within the firm’s office premises.
Key Definitions
Grace Time
Unless otherwise communicated, members are allowed a grace period of 15 minutes beyond the prescribed reporting time.
Reporting Time
The reporting time refers to the time specified by the session convener for participants to be present before the commencement of a session.
Session
A session includes educational, training, professional development, or entertainment programs conducted by the firm. However, routine articleship training activities are excluded from this definition.
Session Convener
The session speaker or any person authorized by the partners of Deepak Niraj & Associates to conduct and coordinate the session.
Conduct of Training Sessions
The firm periodically organizes sessions on various professional, technical, and personal development topics. These sessions are designed to enhance the knowledge, skills, and overall growth of team members.
The session convener is responsible for informing participants at least 14 hours before the commencement of the session through the official DNA communication channels.
Late Comers and Absentees
A member shall be regarded as a late comer if they fail to report to the venue before the prescribed reporting time after considering the applicable grace period.
A member shall be classified as a habitual late comer if:
- They are late for two consecutive sessions; or
- They are late for more than three sessions in a calendar month.
Members who fail to attend a session entirely are treated as absentees.
The Act also provides relief where prior approval has been obtained from an authorized Chartered Accountant due to genuine circumstances.
Penalty Framework
To promote punctuality and responsibility, penalties may be imposed on members who arrive late or remain absent without prior approval.
Penalty Structure
| Category | Late Coming Penalty | Additional Habitual Late Coming Penalty |
|---|---|---|
| Article Assistants | ₹100 | ₹100 |
| Paid Assistants | ₹200 | ₹200 |
| Chartered Accountants | ₹400 | ₹400 |
Absentees are subject to penalties at twice the rates applicable to late comers.
Reasonable Cause Exception
No penalty shall be imposed if the partners of the firm, or the session convener in their absence, are satisfied that the delay or absence occurred due to a reasonable and genuine cause.
This provision ensures that the Act balances discipline with fairness and practical considerations.
Collection and Utilization of Penalties
Any penalties collected under the Act are deposited into the firm’s designated Party Fund.
The accumulated funds are utilized for team-building activities, celebrations, and occasions as determined by the partners of the firm. This creates a positive and engaging approach toward enforcing discipline while fostering team spirit.
Building a Culture of Professional Excellence
The DNA Late Comers Act, 2019 is more than a disciplinary framework—it reflects the firm’s commitment to professionalism, punctuality, accountability, and continuous learning. By encouraging timely participation and active engagement in training programs, the Act contributes to the development of a highly disciplined and growth-oriented workplace culture.
At Deepak Niraj & Associates, we believe that success begins with small habits, and punctuality remains one of the most important habits in any professional journey.