Excess leaves in first year of articleship

govinnd singh (Student CA IPC / IPCC) (42 Points)

16 October 2018  

I have an transfer case.

I have taken excess leaves in my first year of articleship for 2 days with my first employer( transfer case) 

But i have taken overall ( including first year leaves) of 150 days . whether i have to submit form 107 for excess leaves in the first year.

I means is excess leaves of first year with my first emplpyer will be considered seperately or it will compensate with the overall leaves