04 October 2013
While computation of leaves taken Sundays,Saturdays and national holidays are excluded from the leaves taken(doesn't count as leave) in case if you worked on that days then you can set-off with the leaves. Thus in your case Sundays not counted as leave as well as you worked 9 Sundays and 5 National Holidays so you can set off total 14 days from the leaves taken by you.
As per the ICAI regulations Saturday and Sunday are the holiday to the Articleship student for his training as well as required to attend for articleship training for 35 hours during the week, in case of any short hours in the week then such short time shall be adjusted by working at Saturdays, In case if the employee requires to work articleship student on Saturdays and Sundays and National Holidays then the employer should give such credit to sett off from his leaves.
According to your query i assuming you also worked in the Saturdays also Means you worked Extra 7 hours per week.
So first count your leaves excluding Sundays and National Holidays and Saturdays then Count how many Saturdays and Sundays and National Holidays you worked and then adjusted this with the leaves counted as above. In case including Saturdays your articleship training period shall complete 35 Hours per week then exclude Saturdays for the above calculation purpose.
CAclubindia
