Chartered Accountant
218 Points
Posted on 23 February 2014
It will extend your article ship by 90.5 days.
Computation is as under :
Total period = 1095(3years)
Leave Taken = 234
Working days = 1095-234= 861
Leave allowed as per ICAI (1/6th of total working days) = 1/6*861= 143.5
Excess leaves = 234-143.5 = 90.5 = extension period of article ship.