Dear Manisha, I am not sure whether your firm will come under the Factories Act or not. However, the requirement of a First Aid Box is clearly defined in the Factories Act 1948.
Dear Sameer, I disagree with your statement. As per Section 45 of the Act, it states as below:
First Aid Appliances
1. There shall be provided and maintained in every factory, so as to be readily accessible during all working hours, first aid boxes or cupboards equipped with the prescribed contents. The number of such boxes or cupboards to be provided and maintained shall not be less than one for every one hundred and fifty workers ordinarily employed at any one time in the factory.
Manisha, you may refer to your applicable state factory rules for the prescribed contents to be maintained in the First Aid Box.
Regards,
Dipil Kumar V