Filing of form 108

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Mahesh Mohite (Querist)
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09 May 2017 Sir,

I am in the second year of articleship. I have completed my first 10 months of articleship in Pune and then I took a leave for 78 days due to medical reasons. Then I took transfer to Satara and i am continuing my articleship here. My question is while submitting form 108, which leaves I will have to mention in Form 108? Total leaves during the three year periodor leaves taken under the present employer? How many leaves can I Take now? In my transfer letter, there is written that I have taken an excess leave of 37 days and the same line has been strikethrough. What does it mean?

Amol S Joglekar

Amol S Joglekar (Expert)
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09 May 2017 01. The excess leave calculation is as on the date of that letter. So you need to understand the same with respect to that date. (It is quite likely that as on the date of completion of your articleship, you may not be having any excess leave.Of course this depends upon how sparingly you go on leave.....from you past record it seems that you seem to be MEDICALLY affected person.....78 days medical leave does suggest that.... anyway it does NOT have any concern on your articleship, so leave it aside)
02. If you are worried about ICAI people/staff and their inability to read, process and understand your form 108 under current employer, you can attach a detailed thesis kind of NOTE about the "leave" under each employer.

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