Student
102 Points
Joined January 2009
During 1st year of articleship, transfer is free from any rules and regulations, An article can take transfer at his own wish
But, if transfer is seek beyond 1st year then some rules has to be followed, Even if such rules are satisfied then ICAI approval is mandatory before filling tansfer form. If ICAI allows such transfer then transfer is permitted otherwise NOT.
All in all, an Article has to sent letter to ICAI regarding the trasfer(Even in the 1st year also), if ICAI approved the letter then transfer is permitted.
I think this will help u.....