Professional Consultant
139 Points
Joined November 2008
Yogesh is right..You can not take transfer in first 6 months and last 12 months.After it if you would not join any firm then it will be counted as leave..
also see the post by ICAI for more clauses
https://icai.org/post.html?post_id=4457
https://icai.org/post.html?post_id=4639