Hie Sweta, Yes principal does not pay stipend for the said period of 180 leaves but as per institute rules, these leaves will be counted as an articleship period.

Dear Friend, as far as your query is concerned that A CA Article trainee can take 180 days of leave during the period of his/ her articleship. Can the principal deduct stipend for the said period of leave? If he does so then, weather such leaves taken by the articles will come under the said 180 days of leave?? let me informed the Manner of Computation of Articleship Leaves is as under Computation of Articleship Leaves Let the no. of Leaves allowed and taken be x Therefore, the Actual No. of Days worked = 1095-x (No treatment for Regular Holdiays like Weekends and Gazetted Holidays) Now, Leaves Allowed = 1/6 of Actual No. of Days Worked x = 1/6 (1095-x) 6x = 1095 – x 7x = 1095 x = 156 Therefore the total no of days of leaves allowed is 156 and not 182. In other words, leaves allowed is 1/6th of the period of actual service (excl leaves) or 1/7th of the period served (incl leaves). few example explaining the calculation of leaves in different scenarios Case I A. Total number of days served (365×3) = 1095 B. Less: Total leave taken (other than weekly holidays) = 188 C. Actual Period served = 907 D. Entitlement of leave (1/6th of the actual period served) = (907/6) = 151 EXCESS LEAVE: (B – D) = 37 Case II A. Total number of days served = 700 B. Less: Total leave taken (other than weekly holidays) = 140 C. Actual Period served = 560 D. Entitlement of leave (1/6th of the actual period served) = (560/6) = 93 EXCESS LEAVE: (B-D) 47 Case III A. Total number of days served (365 × 3) = 1095 B. Less: Total leave taken (other than weekly holidays) = 137 C. Actual Period served = 958 D. Entitlement of leave (1/6th of the actual period served) = (958/6) = 160 EXCESS LEAVE: (B-D) NIL Notes 1. The days on which a trainee appears for the examination conducted by the Institute (including holidays) are counted as a period on duty. 2. ICAI has clarified that attendance by an articled assistant with the consent of the principal, at a conference, course or seminar organized by the Institute including a regional council or a students’ association or a branch of a regional council for the benefit of clerks, shall be treated as period actually served under articleship and should not be counted as a leave. Further let me informed that even if principal deduct payment of leave the same will be counted as leave in given calculation. Hope answer was helpful to you Regards, Arjun Pratap Singh