Dear Utpal,
The maternity benefit is payable to a woman worker at the rate of average daily wages for the period of her actual absence during the benefit period. Wages for this purpose include basic wages, DA, HRA, incentive bonus, and the money value of concessional supply of food grains and other articles.
"AVERAGE DAILY WAGES" means the average of the wages payable to the woman employee for the days on which she has worked during the period of 3 calendar months immediately preceding the date from which she absents herself on account of maternity, the minimum rate of wages fixed or revised under the Minimum Wages Act, or Rs 10/- whichever is the highest. (Sec 5)