Form 108
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
25 October 2013
Sir,
I have taken transfer in first year of articleship, and after filling Form 109, I re-registered with another CA. In registration letter received it was specified that registration with new CA was for 2years 1 month, and there was excess leave under previous employer of 30 days.
my query is now when my articleship alongwith 30 extra days is over, in Form 108 will i be writing period worked as 2years 2months or 2years 1 month only?
And whether the excess leave under first employer will be set off against leave not availed under second employer(as under second employer I have leave of only 34 days totally in 2years)
PLease reply. Thanks.
I have taken transfer in first year of articleship, and after filling Form 109, I re-registered with another CA. In registration letter received it was specified that registration with new CA was for 2years 1 month, and there was excess leave under previous employer of 30 days.
my query is now when my articleship alongwith 30 extra days is over, in Form 108 will i be writing period worked as 2years 2months or 2years 1 month only?
And whether the excess leave under first employer will be set off against leave not availed under second employer(as under second employer I have leave of only 34 days totally in 2years)
PLease reply. Thanks.
Ganeshbabu K
(Expert)
27 October 2013
YES IT CAN BE ADJUSTED
.
.
LEAVE CALUCULATION IS TO BE DONE FOR FULL 3 YEARS FOR ASCERTAINING EXCESS LEAVE
.
.
SUPPOSE
An article completed 3 years of articleship till now. So,
Total working days: 365*3 = 1,095 days
Leaves Taken so far = 100 days
Actual period Served = 995 days
Leaves Earned = 1/6th on 995
= 165 days
Leave entitled (subject to sanction of leave by your Principal)
= 65 days (165-100) days
.
.
LEAVE CALUCULATION IS TO BE DONE FOR FULL 3 YEARS FOR ASCERTAINING EXCESS LEAVE
.
.
SUPPOSE
An article completed 3 years of articleship till now. So,
Total working days: 365*3 = 1,095 days
Leaves Taken so far = 100 days
Actual period Served = 995 days
Leaves Earned = 1/6th on 995
= 165 days
Leave entitled (subject to sanction of leave by your Principal)
= 65 days (165-100) days
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