18 August 2011
First of all you have to Write a letter to ICAI Asking for the permission of transfer. it should be a handwritten application stating the reason of taking transfer.than if they approve such transfer you will get a acceptance letter from ICAI. Attach such letter with the termination of articleship form with your present principal & after getting the final confirmation from the institute you have 2 file a fresh form 103 .
19 August 2011
thankx but is it necessary to seek permission from ICAI regarding transfer as I m in my first year and in first year of article ship, transfer is free without any requirement.