25 October 2013
Sir, I have taken transfer in first year of articleship, and after filling Form 109, I re-registered with another CA. In registration letter received it was specified that registration with new CA was for 2years 1 month, and there was excess leave under previous employer of 30 days. my query is now when my articleship alongwith 30 extra days is over, in Form 108 will i be writing period worked as 2years 2months or 2years 1 month only? And whether the excess leave under first employer will be set off against leave not availed under second employer(as under second employer I have leave of only 34 days totally in 2years) PLease reply. Thanks.
27 October 2013
YES IT CAN BE ADJUSTED . . LEAVE CALUCULATION IS TO BE DONE FOR FULL 3 YEARS FOR ASCERTAINING EXCESS LEAVE . . SUPPOSE An article completed 3 years of articleship till now. So,
Total working days: 365*3 = 1,095 days Leaves Taken so far = 100 days Actual period Served = 995 days Leaves Earned = 1/6th on 995 = 165 days Leave entitled (subject to sanction of leave by your Principal) = 65 days (165-100) days
CAclubindia
