Transfer in case of third year

This discussion addresses the possibility of transferring CA articles from Mumbai to a native place due to personal or business reasons. It clarifies that a transfer is generally possible if the new location is more than 50km from the principal's workplace. Key steps include filling out Form 109, obtaining signatures from both principals, and submitting a plain paper letter with proof of residence. While principals usually cannot deny the transfer based on workload, it's advisable to discuss the reasons and required documentation with them.