Leave for exams

days calculated by the above formula or 3 months whichever is less. i.e maximum 3 months

I am giving you an example: 

There are 365*3 days of your articleship and you have taken leave of 150 days. Then only 945 days left should be divided by 6 i.e., 157 days leave is permissible. 

If you are ulfiiling the above criteria then you may approach to ICAI regional office or contact e-sahayataa team of the institute.