Dear Member,
This is to inform you that in general earned leaves are carried forward under either of these two laws i.e. State Shops & Establishment Act or The Factories Act, 1948. Therefore first decide under which the law your unit is registered. If the establishment is covered under the Factories Act then go through chapter VIII on leave with wages for your query & in case your establishment is covered under the State Shops & Establishment Act then go through the provisions relating to earned leaves for carrying forwarding these leaves.
With Regards,
R.N.Khola