Central Government Act
Section 79(1) in The Factories Act, 1948
(1) Every worker who has worked for a period of 240 days or more in a factory during a calendar year shall be allowed during the subsequent calendar year, leave with wages for a number of days calculated at the rate of--
if an adult, one day for every twenty days of work performed by him during the previous calendar year;
if a child, one day for every fifteen days of work performed by him during the previous calendar year. Explanation 1.-- For the purpose of this sub- section-
any days of lay off, by agreement or contract or as permissible under the standing orders;
in the case of a female worker, maternity leave for any number of days not exceeding twelve weeks; and
the leave earned in the year prior to that in which the leave is enjoyed; shall be deemed to be days on which the worker has worked in a factory for the purpose of computation of the period of 240 days or more, but he shall not earn leave for these days. Explanation 2.-- The leave admissible under this sub- section shall be exclusive of all holidays whether occurring during or at either end of the period of leave.