To All the Members,
This has reference to the announcement regarding the transfer of articles dated 27th March, 2009.In view of the transitional difficulties experienced by members and students in the matter of transfer of articles, effected on or prior to 27th March, 2009, Institute with a view to mitigate the difficulties so experienced, has decided, that Form 109 [i.e. relating to transfer / termination of articles] complete in all respect received in the Institute upto 30th April, 2009 be processed as per the norms in place prior to the publication of the Announcement dated 27th March, 2009 containing the decision(s) of the Council.
In other words, any Form 109 received on or after May 1, 2009 shall not be taken on record, irrespective of the reason(s) for delay in submission.
CA. Uttam Prakash Agarwal