How to calculate leave eligibility during articleship

CA Nazia Shaikh (student) (174 Points)

10 June 2014  

Hi,

I need your help regarding the number of leaves for which an article is entitled for during the course of his articleship as per the IPCC course

As per my understanding, 

IPCC course is for a period of 3 years and an article is eligible for leaves to the extent of  1/6th of the Actual No of Days Worked

Thus the Actual Number of days Worked by the Article will be:

 1095 - Leave taken by articles (Excluding govt holidays,Sundays) =xxx

Now 1/6th of xxx will be the leave allowed to the Article.

Now my questions are:

1)For calculating actual number of days worked by articles, should we consider 1095 ie (365*3)

or

 1095 minus Sundays, Govt Holidays, Holidays given by the firm like Diwali, Christmas etc...i.e. Days on which the firm itself has holidays

2)If the articles have taken half days during their articleship, what will be the treatment for the same?
Will half days be treated a full working day for leave calculation purposes?

As per ICAI norms the leave allowed to articles is leave due to them or 3 mnths , whichever is less...But my leave due comes to around 129 days. What if my Principal does not grant me 129 days as Study leave and just grants me 3 mnths...What remedy do I have?

Thanks a lot