Dear Biswal,
To get your doubt cleared, you can go through Sec.79 of the Factories Act,1948 which is considered to be the mother of all establishment-specific Indian Labor Laws. What we call Earned Leave is called as "Annual Leave with Wages" under the above Act. Further, in the case of shops and establishments in our country for which there are separate State Acts in vogue, the Cabinet-approved Model Shops and Establishments
( Regulation of Employment and Conditions of Service ) Bill,2016 which is likely to be adopted by all the States sooner or later, Sec.11(3) provides for Leave With Wages @ one day for every 20 days of work performed by the employees who have worked for not less than 240 days in the previous year.
As per the statutory explanations provided thereunder, days of work includes lay-off, maternity leave, the days of leave with wages availed in the current year, days of absence necessitated by temporary disablement due to employment accident. However, though these days are deemed to be the days worked for the purpose of computation of 240 days service, employee will not earn any leave on these days.
In so far as weekly and other statutory holidays and other kinds of leave availed concerned, my view is that such days should be taken into account for the calculation of EL pertaining to the year.