CA FINAL
15994 Points
Joined September 2009
mr.Dipti Sharma at the time of transfer while filing form 108 u must mention only period of last employer and also leave at last employer however u follow requierments and guidlens of form 108 as per my opinion because complition of articles and leave at the first employer i.e.before transfer of aticles already registered at ICAI at the time of transfer and re-registration of articles
OM SAI SRI SAI JAI JAI SAI