Tax Assistant (Accounting Technician CA
8311 Points
Joined April 2008
I dont know about extension but as far as Form 108 & 109 are concerned :
1. Form 109 is to be filled when you want to transfer from one Principal to another. If you want transfer within one year of the commencement of article ship period you need not to take the prior permission of the ICAI but if you want to take transfer after one year period over then you should have to take transfer after the permission of ICAI..
2. Form 108 is to be filled when your articleship is over i.e 18.1.2014 provided you have not taken excess leave during the 3 years.