Payment of stipend and leave calculations are mutually exclusive concept. Why r u linking leave with the payment. Paid or unpaid leave is the firm's policy. You have to anyways complete your 3.5 years or 3 years as the case may be of articleship irrespective of whether you had unpaid or paid leave.
no exam leave is not a paid leave.........just the days of exam including alternate days inbetween d exams is not counted in no. of days of leave during articleship........
For counting it doesnt depend whether u have leave with stipend or without it.The days u r giving CA exams are counted as days on work.U can have maxm 160 days leave during 3.5 yrs articleship period.
u can calculate leave as follows:1/7 of(3.5*365-total leave taken during period of aricleship).
Make sure it doesnt exceed 160 days in any case otherwise u'll hv to serve for the excess leave taken.