It's observed that during the articleship period , as per rules maximum leave allowed for appearing CA exam is 3 months.
In this regard, i want to know can this 3 months of exam leave be construed as period of service or be included as leave taken for calculation of Actual period Served?
Kindly clarify & i would request your guidance in this matter.
07 January 2012
The period in which you actually attempt the examination would be treated as period of service. The examination leave would be treated as "Leave" for the purpose of Actual Period Served.
Refer to the illustrations provided in training guide in this regard.