11 April 2008
Followings are my queries ; Transfer query - My articleship is ending on 31st october 2008. Suppose I take the transfer on 5th may 2008 i.e served my Principal CA ( let Mr. A) till 5th may and register my articleship with another CA (let Mr.B ) on 6th may 2008. In this case , Q.1 Will my articleship will extend for another one day and will end on 1st nov'08 ? Q.2. If yes, then does it mean that my attempt of Nov'07 exams will get void as my articleship is not ending within last 12 months of the exams ? Q.3. Can I get myself register with the another CA (Mr. B ) on the same day i.e 5th may in the above example on which I take the transfer from my first CA (Mr. A )?
Secondment query - Although the information for secondment has been provided on the institute website but there is a disparity between the information provided 1.Guide on training provides the form -106 which has to be submitted in case of secondment. 2.Forms for students has a form under regulation 54 which has to be submitted in case of secondment. 3. Short article on secondment states that no form has to be submitted with the institute.
My problems are Q.1. Which forms/documents are required to be filled and submitted to institute by an article or first CA or another CA ? Q.2 Which forms/ documents are required to be filled among the CA's only? Q.3 Can the secondment CA make the direct payment to the article ? Q.4. If not, then in that case the secondment CA will make the payment to the Principal CA ? Q.5. Under what head this payment will be made to the principal CA and what will be the nature of the payment received for the taxation purposes ?
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