05 June 2015
Articleship transfer is permitted without any restrictions within 1 year of articleship.
How is that 1 year counted? Is it 1 year of working days or 1 year from date of joining of articleship? Suppose someone who joined in articleship on 01.04.2014 took transfer on 01.06.2014 and didn't join articleship for 2 months,and then joined articleship under another CA on 01.08.2014, does his 1 year period ends on 01.04.2015 or 01.06.2015 ?
05 June 2015
1 year is counted from the day registered with icai and icai notifies in letter after filling the application form in form 103 that articlehsip is commenced as on....date as per our records.
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