Hi,
It depends whether you are under The Shops & Est. Act of The Factories Act. For both the acts leave is based on calender year i. e. Jan to December.
Shops Act will depend the state in which your org is. If it is factory, it can have two types of employees: one, those who are on rolls from 1st January and two, those who join after 1st January. First set of employees will be entitled to 1 day of leave for every 20 days worked, provided s/he has worked for not less than 240 days from 1/1 to 31/12. Second set of employees will get leave at the same rate, but only if the ratio of "total worked days of the employee" and "the total workable days from his / her DOJ to 31/12" is = or more than 2/3. The ratio is decided as 2/3 because ratio of 240 to 365, days of the year, is 2/3.
Hope I have clarified.
Shrikant

From India, Mumbai
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