Details of leave for articles
This query is : Resolved
17 November 2014
Dear all,
I would like to know about the maximum leave permitted bt ICAI for an article assistant during his articleship period. Is there any diffrence between paid leaves and unpaid leaves?
Thanking in anticipation
I would like to know about the maximum leave permitted bt ICAI for an article assistant during his articleship period. Is there any diffrence between paid leaves and unpaid leaves?
Thanking in anticipation
17 November 2014
No any concept like unpaid leaves.
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.
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.
17 November 2014
So if we have any leave without payment then will it be included in total permitted leaves?
17 November 2014
give the example with figures.
17 November 2014
Sir,
I joined for articleship on 1st June 2012. During the period I took a study leave of 45 days. Now for my exam in may 2015 how many more leave can I avail?
I joined for articleship on 1st June 2012. During the period I took a study leave of 45 days. Now for my exam in may 2015 how many more leave can I avail?
17 November 2014
Calcualte the number of days worked. (Include holidays and sundays in the calculation of working days.) BUT do not include those 45 days leave which you consumed. Divide it by 6. You will get your allowable leave. Tell me what is your answer.
17 November 2014
Sir,
If sundays and holidays are included then total working days upto November 2014 is (913-45) 868. Then allowable leave will be 145 days.
If sundays and holidays are included then total working days upto November 2014 is (913-45) 868. Then allowable leave will be 145 days.
17 November 2014
Go ahead with that. Now what is the REAL difficulty? (Total leave can not exceed 180 days)
17 November 2014
Is the 145 inclisive of the already taken 45 or in excess of that?
17 November 2014
01.As of today, your entitlement is 145 days, out of that you have availed 45 days.
02. The total leave during the articleship can NOT exceed 180 days.
02. The total leave during the articleship can NOT exceed 180 days.
17 November 2014
Thankyou sir for your valable advice
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- CLOSING STOCK QUERY
- Missed TDS
- ITR 44AD SECTION
- TDS _Long term Capital Gain ref.sec 214 Table 2
- Loss of interest in PF transfer from EPFO to Trust
- TDS on rent received on hardship compensation being rent on redevelopment of building
- NRI INSURANCE ADVISOR
- Applicability of Books of Account for Commission Income (Sections 194D & 194H)
- Technical Glitch in ITR-4 Online Form (AY 2026-27): Sec 44AE Partner Remuneration not mapping to E8
- Residential status of non resident
- DUE DATE FOR ITR FILING
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
- EXPORT PAYMENT
- NRI ITR2 account in 2025-26.
- Query regarding reporting of exempt foreign remuneration in ITR (AY 2026-27)
- FEMA/RBI treatment — Amazon.ca arbitrage (US buy, Canada sell, goods never enter India)
- Goods return by customer
- INWARD REMITTANCE FOREIGN
- CPC and SAC
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
