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Articleship working days calculation

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(Querist)
22 August 2020 Does below mentioned leave includes or excludes for counting of leave from 156 days
In Leave taken continuosly (i.e. exam leave) consisting of- sunday; Festival/ gazetted holidays; 2nd and 4th saturday off (Provided by Firm policy);1 day compenatory leave every month (provided by firm policy) are included or excluded for calculating leave..???
=>In my firm we work for 8 hours in a day excluding lunch and 1st and 3rd saturday are also working.
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CA PARTH SHAH

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CA PARTH SHAH (Expert)
24 August 2020 Leaves shall be calculated excluding the official holidays and the holidays declared by thefirm eg Saturday leaves. So official leaves be calculation dfrom the the official working days only.
You can check the following article to under the calculation of leaves in more detail.

https://www.charteredclub.com/articleship-leaves-permissible-computation-icai-norms/#:~:text=of%20Days%20Served%3A%2D%20365,not%20of%20the%20total%20period)
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