Hi esaki found this on net..pls reconfirm..
1) Holiday: An articled assistant is entitled to all gazettedholidays that is given by the Government of India and adoptedby the institute. So, in whichever day the Institute has aholiday – the Articled Assistants are also entitled to a holiday.
Also, Sundays are holidays and not leave. Even Saturday couldbe a holiday, if the Firm follows five day week. Thepoint is–
any holiday or a normal weekend holiday would be counted aspart of articleship.
The only exception is where the Article has taken a longduration leave say from 1st of month to 20th of a month. Soany Sunday or holiday falling in between the duration of leavewould get counted aspart of leave.
2) Leave: An Articled Assistant is entitled to leave amountingto one sixth ofperiod actually served. So, if you see the word‘actually’, it makes the quantum of leave very dynamic tocalculate. So, asper the institute, if someone is in three yearsof articleship. that means– total number of days = 365 x 3 =
1095 days.
Suppose leave taken is 180 daysThen, number of days actually served = 1095 – 180 = 915 daysNow, 915 / 6 = 152 daysSo, excess leave taken = 180 – 152 = 28 days : which theArticle will have to serve additionally to his normal duration ofarticleship– if he has already taken 180 days leave !
Consequently, the maximum number of leavepermissible in athree year articleship is 155 days. And for a three and half yeararticleship it is around 180 days.
The other thing is, that if one is attending any Seminar/
conference/ training courses organised by the institute or
appearing in any exam of the institute, those days are counted
as
part of articleship. So, if one is attending the three month
training session organised by the institute then those three
months of training are
part of your articleship training.
Also, in case of ITT training, 20 days are specified as
part of
articleship. So if someone does ITT while doing articleship
–
upto 20 days
period is
part of articleshp
– excess of that
period
(even if it
be due to fault of institute in taking more than 20
days for 100 hours training) would be counted as leave.
Also, if one is attending GMCS while doing articleship, that
period (90 hours) would be counted as
part of articleship and
not leave. Usually GMCS is finished in 2 weeks flat.
Similarly if one is appearing in Exams conducted by ICAI like
Inter / Final while doing articleship
– then that
period of exam
(inclusive of vacant days in between that exam) would be
counted as
part of articleship training.
3) Timing of Work: The institute clearly states that the article
has to do 35 hours of training
per week. As the institute
puts it,
the office for the Article should not start
before 9 AM and not
end after 7 PM. And that the office should not start after 11
AM or end before 5 PM. The duration of 35 hours is
exclusive
of lunch period! The institute also provides that if for some
reason the work period in a week reaches 45 hours, then the
Article has to be given compensatory leave.
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