07 July 2013
1)prior permission of icai not required for transfer during 1st year of articleship
2)take boss signature in form 109
3)send to icai with in 30 days from the date of transfer along with id card obtained under previous employer
4)join with other employer and execute form 103 and 102 for the rest of period of articleship and file form 103 to icai with in 30 days from the date of joining with him
5)no need to wait for icai confirmation letter for transfer..icai will permit transfer during first year of articleship with out any restriction your boss permission is the final