UR UNDER WHICH COURSE IPCC OR PCC?

There is no holidays provided by ICAI to an articled assistant. The firm provides that.

If you mean leave, there is no fixed quota of leaves. As per the current regulations posted at icai.org, 180days is the maximum leave an articled assistant can avail. But it does not mean you can take 180 days leave. It depends upon how many days you actually take leave.

The simple formula is:

A. Total number of days served (365 days × 3/ 3.5 years) = 1095 (3 years)/ 1278 (3.5 years)

B. Total leave taken (other than firm's holidays, exam days, attending icai programmes, courses, etc.) = B

C. Actual Period served = A - B

D. Entitlement of leave (1/6th of the actual period served) = C/6 = D or, 180 days whichever is less.

If B exceeds D, then that period is termed as excess leave and has to be served after completion of original articles.

mr sidd,

That should be asked from your Principal. Most of the principals consider full 31 days as leave (31 day month) as leave,  if you are not going to work for the full month. The intevening holidays are also counted as leave.

Eg. if you don't go to office for 2 days and there is a holiday in between, say, if you don't go on sat and mon, even sun shall be considered as leave, meaning 3 days leave.

Actually quite a lot of organisations follow this system even for full time employees.

I agree with you when you apply for short period of leave.

I clarified the same with HR dept. of many companies even listed companies, they treat an entire month as 26 days for leave calculation when employees take a whole month off