18 November 2013
my principal is deducting the amount in stipend for the leave i take for exams. does this mean that as the stipend has been deducted, i still have those leaves in my credit? and that i can avail them again in future?
Generally the leave taken for exam will be considered as article ship day and it will be counted in your tenure and if principal deemed fit, they can give you stipend.
You can not claim stipend on such leave. You can claim stipend for 1/6th leave of working day.
In other hand if your principal give stipend for such leave then you can take it.
So, in your case you can not claim stipend from principal for such leave.
The trainees earn leave at the rate of one - sixth of the period actually served by them. Leave due shall ordinarily be granted, if reasonable notice has been given to the Principal by the trainee. In order to prepare for the examinations of the Institute, the trainees shall be granted leave for two months or to the extent of leave due, whichever is less, provided an application for the leave has been made at least 15 days in advance. The days on which a trainee appears for the examination conducted by the Institute (including holidays) are counted as a period on duty. Regulation 59 regarding leave to an Articled Assistant and Regulation 74 regarding leave to Audit Assistant.
A trainee shall be treated on duty for a period of 20 days for undergoing 100 Hours Information Technology Training and for appearing in 3 hours online examination for the said programme. The Principal should also encourage trainees during the practical training to attend conferences, seminars,etc., relevant to the chartered accountancy course. Regulation 59(7) specifies that the attendance by a trainee, with the consent of the principal, at a conference, course or seminars organised by the Institute, including a Regional Council or a Students’ Association or a Branch of a Regional Council for the benefit of students, is treated as a part of the training period actually served.
The details of the Seminars/Conferences attended by the student should be submitted to the Institute alongwith the Diary /Summary Report of Diary on completion of the Training period. A trainee who takes leave in excess of the leave to which he / she is entitled is required to serve for a further period equivalent to the excess leave taken by him / her.
19 November 2013
let him deduct... no problem for me at all.... my question is 'will that leave which i have availed be considered as a part of 'eligible leaves' during articleship..?
30 November 2013
exam days and in betwen holidays are not leave and taken as period actually worked under articleship . . other than exam days if you take any leave it is leave
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