31 December 2014
the ans is no, as once the first year of training is over then you cannot mutually take transfer as then prior icai permission needs to be taken and only for those reasons that are mentioned by icai shall be allowed else application for same shall be rejected.
31 December 2014
it is advisable not to indulge in such activity as then you will have to pay condonation fees and also the reason for submitting the form 109 late by 5 months and even icai may question you on this..so better not to play with your career.
31 December 2014
the only way i think is that you do your articleship in other city where the distance exceeds 40 kms or more or take secondment .ie you can work with another ca but registration continues with same 1st only.