Meaning - The Principal of an
articled can allow his/her article to have a
temporary article-ship under another C.A.
Period - 4 months to 1 year (including Industrial
Training)
Purpose -
To enhance experience in those fields in which principal
may not be in position to provide the same.
Documentation - No fresh article ship deed is required.
Comments - Without executing transfer deed, enjoy
the benefits of transfer. ;-)