Female employee service during Maternity leave can be treated as qualified for allotting annual / privilege leave. if yes under which section and act this can be justifiable.

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The period spent by a female employee on maternity leave (like any other eligible leaves) will be considered as qualifying service for annual/privileged/earned leave in the succeeding year. However, she will not earn leave for days spent on maternity leave. Therefore, in order to determine whether she has worked for 240 days, the maternity leave days (including any paid leave days) will be counted. Once she qualifies for annual leave, the number of days of leave she is entitled to in the year will be decided by counting only the actual days she is physically present, without considering the maternity leave days.
From India, Kannur
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