31 October 2017
Iam second yr article as i finished 1st yr on 16th aug 2016 ,so whether it is possible to fill backdated form 109 and also any details need to be given with late form 109 ?? pls guide.
31 October 2017
Dear Jyothi,
Transfer of Articleship can be done without any restriction during 1st Year.
Yes If your principal agress you can fill up backdated but ICAI will ask all Stipend details, Work Diary, Attendance sheet etc.
And ICAI will also ask reason for delay in submission of Form 109 and you should pay condonation fee for delay in submitting Form 109
31 October 2017
In Second year also you can get transfer on grounds like Transfer of parents or on Medical grounds
Prior permission from ICAI is required to get Termknation after 1 year og Articleship
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