Hi Varsha,
Reproducing the relevant provisions of the Acts related to your query-
( A ) Section 79 of the Factories Act defines Annual leave with wages as under –
(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-
(i) if an adult, one day for every twenty days of work performed by him during the previous calendar year;
Explanation 1 : For the purpose of this sub-section-
(b) in the case of a female worker, maternity leave for any number of days not exceeding twelve weeks; 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 shall not earn leave for these days.
( B ) Section 18(3) Of Maharashtra Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2017
Every worker who has worked for a period of two hundred and forty days or more in an establishment 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 one day for every twenty days of work performed by him during the previous calendar year.
For the purpose of sub-section (3),—
(b) in the case of a woman worker, maternity leave as provided for in the Maternity Benefits Act, 1961 shall be deemed to be days on which the worker has worked in any establishment for the purpose of computation of the period of two hundred and forty days or more, but shall not earn leave for these days.
( C ) Maternity leave availed whether under the Maternity Benefit Act or under ESI Act shall be included for purpose of calculating eligibity criteria under all applicable legislations(be it Factories act or Mines act or Shops and Establishments act or Plantations act etc)
But for calculating the number of days earned, such maternity leave shall be excluded.