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SHESHU KUMAR TANGUTURI (Querist)
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24 February 2014 In CA Regulation 59, it has mentioned the An articled assistant shall earn at the rate of one-sixth of the period for which he has actually served, excluding from such period, the period for which he has been on leave subject to a maximum of 180 days and For the purposes of preparing for an examination of the Institute, the articled assistant shall be granted by the Principal leave for three months or to the extent due, whichever is less, provided an application for the leave has been made at least fifteen day in advance.

My question is now can i claim 270 days of leave using the above provisions.

Please help me regarding this.

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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25 February 2014 The excess/available leaves are calculated as under:

1/6 * (Period served-leaves availed)

So if you avail 272 leaves, then you would have taken excess leaves and your articleship will be extended.

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