Can you please tell me whether number of Sundays and holidays are excluded or included while calculating "Time spent in weeks" under "category of work experience" in Form 108 ? Should only the number of working days (i.e. Total days - Leave taken) be considered for calculation of weeks?
I would also like to know the permitted days of leave during total articleship period of three and a half years ? Is it 1/6th or 1/7th of the total working days ?
Please reply.
Thank you.
1. Arrive to number of working days [(3 or 3.5 years x 365 days) - leaves taken]. Leave refers to leave as per you firm's policies, i.e. what your Principal says it is leave, i.e. as per records. Sundays are generally observed as holidays, so it is not counted as leave.
2. Divide the working days by 7 and round off.
3. Bifurcate the above result to the areas as per your records maintained or on best estimation.
As per regulation 59(1),
An articled assistant shall earn leave at the rate of one-sixth of the period for which he has actually served excluding from such period, the period for which he has been on leave subject to a maximum of 180 days.
i have taken leave for 120 days...how many weeks shud i allocate my work into...?
139 or 140...if i write 140 no of days will exceed 1095(365*3)..if i write 139 nof days will b 1093..
so what to do if we have worked for two days in a week
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
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