Transfer of article for study

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CA Pradeep Kumar Rajput

CA Pradeep Kumar Rajput (Querist)
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10 February 2010 Can any one please knows wats are the precticle steps for getting IEC Code.........

CA Pradeep Kumar Rajput

CA Pradeep Kumar Rajput (Querist)
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10 February 2010 its urgent.............

CA Pradeep Kumar Rajput

CA Pradeep Kumar Rajput (Querist)
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10 February 2010 .

Aashok Kumar Sharma online

Aashok Kumar Sharma online

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

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### ✅ **1. Transfer of Articleship for Study (CA Articleship Transfer) – Practical Steps**

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

#### 📌 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

#### 📄 Steps for Transfer:

1. **Write an application to ICAI** (if beyond first year) stating reason with evidence.
2. **Get principal’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.

📌 **Note:** During the first year, you don’t need prior ICAI approval for transfer.

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### ✅ **2. How to Get IEC Code (Importer Exporter Code) – Step-by-Step (India)**

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

#### 📌 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)

#### 🔍 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 “Apply for IEC”
4. Fill application (ANF-2A)
5. Upload documents
6. Pay the fee (₹500)
7. Submit digitally using DSC/Aadhar-based e-sign

🎯 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 — **ICAI transfer letter format** or **IEC registration walkthrough** — I can provide templates or help further.

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