Nitesh Gupta
(Articled Assistant)
(145 Points)
Replied 15 September 2012
Dear Kavitha,
Only exam days are deemed to be served under articles. e.g. u have taken leave from 1st Oct, 2012 for Nov 2012 exams which are started from 3rd Nov, 2012 to 15th Nov, 2012. In this, only the period from 2nd Nov to 15th Nov will be considered on duty and period of 1st Oct to 1st Nov will not be considered on duty.
Link is as under:-
https://www.icai.org/resource_file/15238trai_guide.pdf
see page no. 84 point 7 of above file link.
I am also quoting the lines of that:-
"For the purpose of this regulation, the days (including intervening holidays) on which an
articled assistant appears for any examination under these Regulations or attends a
course of academy of accounting conducted by the Institute and recognized by the
Council in this behalf, shall not be treated as leave but would be treated as period
actually served under articles."