yes, the requirement of those conditions given by ICAI for transfer is not applicable in case you want Industrial Training / opting to serve articleship outside India / secondment of articles etc.
If you wish to opt for Industrial Training, the principal cannot deny transfer provided that you have given a notice in writing expressing your interest to opt for Industrial Training atleast three months prior to the date when you want to go for it.
Hi friends, I have completed 3 months of IT & now I want 2 take a transfer to my old firm as I not happpy with the work. Will the Institute allow & how? Please reply.