Urgent query - extension of articles

This query is : Resolved

Karnkumar Shukla (Querist)
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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)
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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!!