15 May 2013
only difference is you need to get approval from icai before taking 109 from your employer
and you should explain reason for transfer to icai and that reason can be with in the grounds prescribed by the icai http://www.icai.org/new_post.html?post_id=4639
please note submitting 109 with out taking prior approval from icai is not valid http://www.icai.org/new_post.html?post_id=7267