Excess leaves in first year of articleship

It comes under overall leaves.

sir please help me in this regard.
For example
i have started my articleship with my first owner from 4 oct 2015 to 26 feb 2016 and i take 22 leaves in this period.
then i take transfer and i again registered with another principle from 5 march 2016 to 4 sep 2016 and further i took 26 leaves in this period
again i took transfer and i served with my third principle from 6 sep 2016 to 14 october 2018 and i further took 102 leaves during this period.
now i have question because i have take 2 extra leaves in my first transfer ( i.e. 146/7 = 20 days but i took 22 leaves( 2 days excess leave in first transfer )) but overall i have taken 150 leaves.

Is i have to serve 2 more days or not. with my current employer in regard of extension with my first employer but overall leaves are 150 for all 3 years?

bro you need to serve 2 days more under the current employer aa the leaves are allowed on proportionate basis for the number of days served

but my overall leaves are 150 and as per icai i can take 156 leaves. someone said it is considered overall leaves

I dont think so as you have taken 2 leave in excess than the allowed once during first year of articleship, so overall leaves hold no basis. Kindly contact ICAI also to make it confirm