23 August 2014
I am an Article clerk in the final year of articleship. In the 1st year I had taken transfer for which i received letter from ICAI stating I have taken excess leave of 43days. Can anyone please guide me if the excess leave can be adjusted against leave taken at present office or compulsorily a fresh deed for extension is to be filed?
23 August 2014
you need to consider combined leaves from first CA and second CA. If the overall leaves exceed the permitted limit, then you will have to serve extension. otherwise not.