“Hey Ravi! Did you speak to Sir about the leave?”
“No, Midhun. Was waiting for you. Do you think we will get three months leave for PCC?”
“I wish I could say yes, but sadly, I’m not the partner, nor his son. Hee hee. Let’s just hope for the best. You ask Sir about the leave first.”
“Oh, whatanideasirji! Shut up. Ravi, you ask him. Sir was impressed with you over the presentation the other day too, you know. That could have an impact.”
“Could Ravi, could. Could does not equal will. And so, sorry to disappoint, I am not ready to be the scapegoat. Why don’t you take the honor?”
“Oh, spoilsport. Listen. This isn’t gonna work. We both go in together, ask and clear it out. Ok?”
“Fine. All the best to us. Fingers crossed.”
<Scene Two. Sir’s Cabin.>
“Sir..?”
“Yes.. Oh, hi, guys. What’s this double power. Some Gherao? Please. Spare me. Hah hah.”
“Er, No sir, actually, we have our exams in November.”
“Oh yeah. Good. Hmmm.. You know, when I was writing my Inter, that is, decades back, …”
<Fifteen minutes later>
“… ahhh.. that was long back. You guys are lucky, exams are much easier these days. Anyway, what’s the status of the report I gave you, Ravi? Oh, Midhun, you are free? We have an audit to start. Why don’t you start the assignment tomorrow?”
“Errrr. Okay sir..! 
“
<One week later.>
<Scene Three. Jumbo and Co.>
“Sir..?”
“Yes.. Hello, guys. Tell me. The report ready?”
“Sir, actually, regarding our exam, can we start our study leave from August?”
“What! August? Thats three months? Long time. Believe me, you just need two months for Inter. Anyway, how prepared are each of you? Let me see. Midhun, what does Section 43B of the Income Tax Act say?”
“Er, sir.. That..”
“Hmm. So you don’t even know that. Tell me, what does AS-19 deal with?”
“A….S….19….”
“Oh my God. And you are supposed to write Inter in a few months. And this is your preparation? No way. You forget this exam, start preparing seriously from today, and write the next exam coming up in May. Ravi, You tell me the answer.”
“Sir, 43B deals with the Deductions on Actual Payment and AS-19 is Leases.”
“Oh, good, that’s right. So you have prepared well already. Why do you need three months then? You can do it with two months of leave, I’m sure. So that solves it. Guys, if you don’t mind, I have a seminar to attend. See you people tomorrow. And don’t forget about the report, ok?”
“……………..”
“……………..”
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