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Final Fix: The "400" RuleSince we removed 4 days every 400 years, but we needed to remove 3.12 days… Thus, our new rule is If a year is divisible by 400, it IS a leap year again. So, our rule became Thus, 2000 is a leap year, as it is divisible by 400 1900 is not a leap year, as it is not divisible by 400 2016 is a leap year as it is divisible by 4 Is the year divisible by 400 ? The year has 366 days Is the year divisible by 100 ? The year has 365 days Is the year divisible by 4 ? The year has 366 days The year has 365 days

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 16 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.