Transfer of article for study

This query is : Resolved 

10 February 2010 Can any one please knows wats are the precticle steps for getting IEC Code.........

10 February 2010 its urgent.............


02 August 2025 It looks like your message combines two unrelated topics โ€” **"Transfer of articleship for study"** and **"Steps to obtain an IEC (Importer Exporter Code)."** Iโ€™ll address both for clarity:

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### โœ… **1. Transfer of Articleship for Study (CA Articleship Transfer) โ€“ Practical Steps**

As per **ICAI regulations**, transfer of articleship **after the first year** is only allowed under specific grounds, such as:

#### ๐Ÿ“Œ Permissible Grounds:

* Medical reasons (with a government hospital certificate)
* Transfer of parents (with official order)
* Misconduct or harassment (documented)
* Shifting to a different city (with proof and justification)
* Irregular or no stipend payment
* Industrial Training, Secondment, or going Abroad

#### ๐Ÿ“„ Steps for Transfer:

1. **Write an application to ICAI** (if beyond first year) stating reason with evidence.
2. **Get principalโ€™s consent** on Form 109 (termination form).
3. **Wait for ICAI approval** (if mandatory).
4. After approval, **submit Form 109** to ICAI.
5. **Join a new firm** and file **Form 102 & 103** within 30 days of commencement.

๐Ÿ“Œ **Note:** During the first year, you donโ€™t need prior ICAI approval for transfer.

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### โœ… **2. How to Get IEC Code (Importer Exporter Code) โ€“ Step-by-Step (India)**

IEC is mandatory for anyone who wants to engage in **import/export of goods or services**.

#### ๐Ÿ“Œ Documents Required:

* PAN card of individual or entity
* Address proof (electricity bill/rent agreement/lease deed)
* Cancelled cheque
* Digital photograph
* Entity proof (e.g., incorporation certificate or partnership deed)

#### ๐Ÿ” Steps to Apply:

1. Visit: [https://www.dgft.gov.in](https://www.dgft.gov.in)
2. Register using your PAN (as IEC is PAN-based)
3. Login > Go to โ€œApply for IECโ€
4. Fill application (ANF-2A)
5. Upload documents
6. Pay the fee (โ‚น500)
7. Submit digitally using DSC/Aadhar-based e-sign

๐ŸŽฏ IEC will be generated immediately in most cases and sent to your registered email.

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Let me know which topic you'd like help with โ€” **ICAI transfer letter format** or **IEC registration walkthrough** โ€” I can provide templates or help further.


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