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Firstly, be clear that leave taken is not deemed to be served for articles.

But instead, leave taken on "exam days" including gaps in between exams (approx 14 days) are counted for serve under articles.

dr nitesh will u explain me in detail.i didnt got wat u said

Dear Kavitha, Only exam days are deemed to be served under articles. e.g. u have taken leave from 1st Oct, 2012 for Nov 2012 exams which are started from 3rd Nov, 2012 to 15th Nov, 2012. In this, only the period from 2nd Nov to 15th Nov will be considered on duty and period of 1st Oct to 1st Nov will not be considered on duty. Link is as under:- https://www.icai.org/resource_file/15238trai_guide.pdf see page no. 84 point 7 of above file link. I am also quoting the lines of that:- "For the purpose of this regulation, the days (including intervening holidays) on which an articled assistant appears for any examination under these Regulations or attends a course of academy of accounting conducted by the Institute and recognized by the Council in this behalf, shall not be treated as leave but would be treated as period actually served under articles."

thank u so much nitesh 

dr may i know from whn this rule got effective coz  last time on may whn i took leave the exam days where considered as leave by my principle.

Dear Kavitha,

I think you have not opened the file in the link given by me (Training Guide). Whatever I have said is written in that booklet issued by icai. And you should note that on 2nd page it is written that "Information given in this Training Guide as per position as on
May 14, 2007. Students are advised to visit the website of the Institute
at www.icai.org from time to time for updation".

No change is made till now.

Hope your query is resolved.