EL balance carry forward limits - We are providing 12 days EL per year to our employees as per TN Shops & Establishment Act

We are providing 12 days EL per year to our employees as per TN Shops & Establishment Act. Besides this, there also is CL and SL.
With specific regards to EL is there any minimum limit we need to follow for maximum accumulated EL in subsequent years?
eg: can the EL balance allowed to be accrued by employees be as low as 15days or does it have to be 30, etc?
We want empl0yees to take leave during the year itself and only carry forward 3ELs so they can accumulate a max of 15ELs in the subsequent years.
Is this fine?

Accumulation of unavailed portion of EL depending upon individual company policy. Some companies allow accumulation of accrued EL for a maximum 3 years.
Even some other companies allow accumulation of only 50% of accrued leave and balance 50% shall have to be availed before year end also. Like these, policy differs from company to company.
So it is advised to devise such policy which shall safeguard the interests of both employer and employee, as well.