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Articleship

This query is : Resolved 
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(Querist)
29 May 2015 Sir/mam please advice me regarding the calculation of total leaves allowed during 3 years of articleship....
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Amol S Joglekar

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Amol S Joglekar (Expert)
29 May 2015 An articled assistant shall earn at the rate of one-sixth of the period for which he has actually served, excluding from such period, the period for which he has been on leave subject to a maximum of 180 days.
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CA John Abraham Austin ACA

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CA John Abraham Austin ACA (Expert)
29 May 2015 You are entitled for 1/6th of the period 'actually served' I.e, the total period you served excluding the leave you already took.
So, if you take 70 leave in your 3 year articles period, then your leave entitlement will be

= ( (3year*365days)-70days leave)* 1/6
= 170.833( I.e, 171 days)

So no excess leave (171-70= +101).
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