Transfer in articleship from back date


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Querist : Anonymous

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Querist : Anonymous (Querist)
24 June 2016 started my articleship from january 2014.Partner under whom I was registered left his partnership from the firm in december 2014 and joined other firm.i have to take transfer from the partner to other partner in the firm from back date since December 2014. Is it possible ? and which form I Have to fill. and penalty amount if any.?? Please reply asap.

Rupesh Jain (Expert)
24 June 2016 NO when you take article ship then its start and after that you have to file 109 for transfer and again file 108 for the article with new employer


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