Hello....Is a student needs to send a letter first to ICAI for tranfer from articleship firm and then fill Form 109 during first year
or
Can anyone get transfer during first year wihtout any cocent letter of ICAI.
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ICAI notification: transfer/termination of articles is permitted without any restriction during the first year of articles(regulation 56(1))!!!
It means only the restriction are abolished U have to fill Form 109 and intimate the Institute!!
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