Urgent query - extension of articles

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This query is : Resolved

Karnkumar Shukla (Querist)

17 September 2011 Dear All,

Following is my calculation of articles served and leaves taken. Request you to guide me if I have any extension:

Period 2 April 2007 to 12 February 2010 (Small size firm)
Days served (A) = 1047 days
Leaves taken (B) = 260 days
Period on duty (A-B) = 787 days
Leave entitled = 787/6 = 131 days
Excess leave taken = 131-260 = 129 days

Period 15 February 2010 to 14 February 2011 (Industrial Training at a Big4)

Days served (A) = 365 days
Leaves taken (B) = 35 days
Period on duty (A-B) = 330 days
Leave entitled = 330/6 = 55 days
Excess leave taken = NIL

I being a 3 1/2 years article, my articles started from 2 April 2007 and were supposed to end on 1 October 2010 and allowed a leave of 184 days. However, due to excess leave taken of 129 days at the small size firm, I served the Big4 for an additional of 136 days ie from 2 October 2010 to 14 February 2011 (some extra period served just to avoid extension due to rounding off of calculations)

But now I have received a letter from ICAI saying that I have an extension of 111 days. However, according to the above calculation, I find some error in the calculation done by ICAI.

Request you to kindly check the calculations and guide.

Thanks alot!!

Karnkumar Shukla

Karnkumar Shukla (Querist)

17 September 2011 It could be possible that ICAI has done the following..
Total leave taken = 260+35 = 295 days
Less leave allowed = 184 days
So extension = 111 Days

In the above, ICAI has not considered the 1/6 rule.

Please guide..

Many thanks!!