Query related extention period of articalship

Dear all

Please guide me that in case of transfer of articalship full 181 days are eligbile for leave or only after transfer date i.e 1/6 of after transfer period.

PROBLEM -

On the date of transfer my total leave taken was 71 days only and after it 99 days in after transfer period I am thinking that I have still 11 ((71+99) - 181 ) days of surplus, but my C.A. is of view that only 1/6 of after transfer period for which I am eligible as per his calculation I need work for42 days  extention period.

So please guide me it urgwnt

Thanking You,

Abhay Sethia.