Regarding filing of form 103 after taking 2 transfers

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Guest

Guest (Querist)

30 October 2014 dear sir/madam

i took 2nd transfer in my first year of articleship.how can i write the addresses of two employers in form 103 as point 10 in form 103 name and address of previous employer is given for only one person.please respond quickly.

Nikhil Kaushik

Nikhil Kaushik (Expert)

30 October 2014 attach an additional sheet to the form 103 as an annexure for details of earlier principals.

Guest

Guest (Querist)

30 October 2014 thankyou nikhil kaushik

Nikhil Kaushik

Nikhil Kaushik (Expert)

07 November 2014 You are welcome.......................

Guest

Guest (Querist)

26 February 2015 dear sir/madam

i took termination in my first year of articleship and i got a notice from from icai that i took 32 excess leaves in my 10 months of articleship.my query is that 32 days can be compensated in remaining period(2.2yrs) or i need to work that 32 days after completion of my articleship.please reply quickly

reply is appreciated.
pradeep reddy

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

20 July 2025 Here's a clear and detailed response to your query about Form 103 and excess leave during articleship:

✅ 1. Filling Form 103 After 2 Transfers in First Year
Since Form 103 has space to mention only one previous employer, and you've had two:

🔹 Solution:

Mention your most recent (second) employer in Point 10 of Form 103.
Then, attach a signed annexure on a separate sheet that includes:
Name of both earlier principals
Dates of articleship with each
Reason for termination
ICAI approval letters (if available)
This is an accepted practice and is in line with ICAI procedural norms.

✅ 2. Excess Leave of 32 Days – When to Compensate
You received a notice from ICAI about 32 days of excess leave during your 10 months of articleship.

🔹 Can this be adjusted during the remaining period?
Yes — you can and should compensate for excess leave within your total articleship duration, as long as:

You work extra days during the remaining period (next 2.2 years)
You do not exceed total allowed leave (i.e., 1/6th of total period served)
🔹 Only if not adjusted during regular articleship, you'll have to:

Serve extra 32 days after your articleship period formally ends
File Form 107 for completion of extended period
👉 Better option: Adjust those 32 days by avoiding further leave and extending work hours (if agreed with your principal).

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