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Transfer

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(Querist)
22 August 2014 sir..I have started my article ship from 10 December 2013 now I want to take transfer but my principal don't give signature on my 109 form ...so give me suggestions plz...what should I do ..how can I take transfer ..if I fill form no 120 then ...thanks for suggestions ...plz ..plz
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Nikhil Kaushik

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Nikhil Kaushik (Expert)
22 August 2014 1. please check if Form 120 is still operational or not.

2. regardless of filing Form 120, principal as full discretion to not to sign form 109 if he doesn't wish to. even you file Form 120, principal can intimate ICAI about his decision of not signing form 109
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