Dear Priya, We hope that you have also gone through chapter VIII of the Factories Act, 1948 & specially section 79 relating to your query. Here in this case you have not specified that what arrangement you have made for the period of six months when you are not providing work to some of employees as mentioned by you. Whether they are given lay off or they are shown as absent. Whether you show break in service or you give leave without pay. You must have noticed that the days which are to be counted in computing 240 days are given in section 79 Explanation 1.