Dear Govind,
Pl.go thro' the attached write up, this would give U various practices, rules followed by different employers depending on the applicability of leave to that particular sector. State & central govt. follow one set of rules, in private, organised sector and unorganised sector follow fully or tinkered leave rules from Factories act etc. in combination with ESI /Maternity Act. There are also shops and multi national estts. and Educational institutions, trusts, societies, partnership firms, proprietorship firms etc. Much would depend on practices followed in the respective trade or sectors. Again there are differences due to hours & days of work like 5 days a week or 6 days work sch. estts.and practised by parent or holding co. located even outside India.
You R free to consider whatever suitable & convenient in the interest of running an Estt. successfully.
With regards,
kumar.s.