I am editing this answer because of what I faced recently.I had not filled this form during articleship since nobody ever advised me and I didnu2019t feel the requirement of doing so as I was doing my BCom from distance education.While applying for membership you will face problem if you havenu2019t taken permission from your principal for BCom during articleship.You would then be required to pay u20b9 10000 (which is at present u20b9 5000 for some limited period of time) as penalty along with form 112 duly signed by your principal, only then you would be allowed to show your BCom degree officially.So please fill this form asap if you havenu2019t filled it earlier.