Are weekly-offs included in study leave of exam?

CA Gauri Wagh (Trainee) (32 Points)

11 December 2008  

As per ANNEXURE II of the training guide provided to us by ICAI leave calculation is as follows:- For 3.5 / 3 years of articleship:-

A. Total number of days served (365 X 3.5 or 3)

B. Less: Total Leave taken(other than weekly holidays)

C. Actual period served

D. Entitlement of leave (1/6 of the actual period served)

EXCESS LEAVE:- (B-D)

My firm gives weekly offs on saturday and sunday.So will these days be considered as leave taken during the period of study leave.

For eg:- If i am going on leave from 1st of jan .The period from 1st of jan to 30th of april contains around 34 saturday/sundays.So will these be considered as leave taken.