hi!!!
Regulation 58 of CA Regulations specifically states that excess period of articleship which is extended because of excess leave is termed as "supplementary articles".
Sub-regulation (4) of Regulation 58 specifically states that supplementary articles constitutes fresh articles and you can take under a new principal; if you so desire. Regulation 46 applies "mutatis mutandis" to it. Regulation 46 is nothing but the formalities applied while taking fresh registration. Further, no fees are applicable while registering under new principal.
All the reules reagrding transfer which were changed are NOT aplicable to this; as you will note that Regulation 57 was amended and not regulation 58. Further, this is NOT "TRANSFER of articles" but a "FRESH articles".
You can verify the same with the ICAI. Hope this will prove helpful to you.