Transfer after one year

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Pradnya (Querist)
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01 January 2014 hii I am Pradnya and currently completed one year of articleship.... I had taken one transfer before completion of my one yeR...as I didn't get much exposure over der and the firm where I am working currently. ...is very UNhygienic since there is no proper washroom facility provided... and it becomes very difficult.. to adjust.. so my query is that can I get a transfer now.. based on this problem

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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01 January 2014 no on this basis not allowed as you are in 2nd year and only when u first ask icai permission for transfer then u if they permit u in writing then u should file form 109 else not allowed.

CA Pallav Singhania

CA Pallav Singhania (Expert)
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01 January 2014 No, its not a valid ground for transfer...

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