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Leave calculation for filling 108 form

devanshi (article) (38 Points)

17 May 2016

I have done the advanced ITT training during the period of articleship because it was compulsory for Nov 2015 final attempt students. it is considered as leave taken or considered as serving period. I have to file 108 form.

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8 Replies

Vinay somani (CA, CS) (Assistant Manager-Accounts) (549 Points)
Replied 17 May 2016

No. same is not covered under 156 allowed leaves. these are extra.

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devanshi (article) (38 Points)
Replied 17 May 2016

Leaves are considered leave taken n it will be deducted from 156. Or it is considered service period n not leave

devanshi (article) (38 Points)
Replied 17 May 2016

For 30 days considered for extention..?

Vinay somani (CA, CS) (Assistant Manager-Accounts) (549 Points)
Replied 17 May 2016

Institute allowed leaves for GMCS, ITT and Exam Days..and these are beyond 156 leaves which are allowed to us.

devanshi (article) (38 Points)
Replied 17 May 2016

So for these 30 days of adv. Itt will be totaly allowed n this will not be considered leave taken n it is considered as service period. Thank u sir.

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Vinay somani (CA, CS) (Assistant Manager-Accounts) (549 Points)
Replied 17 May 2016

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 recognised by the Council in this behalf, shall not be treated as have leave but would be treated as period actually served under articles. Explanation – (1) For the removal of doubts, it is clarified that attendance by an articled assistant with the consent of the principal, at a conference, including Course on Information Technology Training, and Course on General Management and Communication Skills or seminar organised by the Institute including a regional council or a students association or a branch or a regional council for the benefits of assistants, shall be treated as period acutally served under articles.(2) An articled assistant who has secured admission in a course at an academy of accounting conducted by the Institute shall be relieved by the Principal, without termination of articles, for attending the academy.