The implementation of dynamic assessment in the field of second language learning and development is on the rise due to the interest of researchers and practitioners for the fruitful outcomes it provides to the teaching and assessment communities. The researcher's subjective view regarding the difficulty measures of the transfer tasks for the assurance of cognitive modifiability and the stretching the scope of cognitive abilities has to be replaced with a sound scheme. Besides reviewing the implementation of transfer tasks in the literature, this article intends to suggest the scheme in a theoretical and practical way toward constructing a sound valid justification for transfer tasks. The suggestions can contribute to the validity of the dynamic assessment at the same time.