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Joined January 2009
Holidays are when your firm does not recognise your leave as absence, varies from firm to firm, subject to CA regulations (exams and intervening holidays, institute programmes: seminars, ITT, etc..)
You multiply 3.5 or 3 years, as the case maybe, by 365, then reduce it by the number of leaves taken (what your boss says, i.e. as per records).. the result is number of working days, out of this number of working days, 1/6th is the number of leaves you are eligible to, with a maximum of 180 days.