Which Date Should Consider Last Working Day In F&F For Maternity Case

When an existing employee takes a long leave eg: An employee may go on maternity leave and could cross the maternity leave limit. In these cases which date should consider last working day in F&F for maternity case.

Please mention whether the extension of Maternity leave was for any illness or otherwise

I don't understand your question.
F and F is generally done when someone is leaving the organisation. Somebody going on a long maternity leave is not going to get it. So what exactly is the situation you are you considering?

When an existing employee takes a long leave eg: An employee may go on maternity leave and could cross the maternity leave limit for any reason, attendance will show lop for 1 to 3months and after that she may resign the job or she will not come again. In these cases which date should consider last working day in Final settlement for maternity case.
Is there any act? if yes please share.

Dear 5000,
Saswata had asked the right questions to you. Before you consider any knee jerk reaction on the absence of your employee, please research the repercussions .
Termination during Maternity Leave can be challenged, unless there are strong legal reasons supporting it.

If she resigns voluntarily after her Maternity Leave and if in case she has not extended her Maternity Leave due to illness, you can take the last date of her Maternity Leave for your F&F Calculation.

After ML leave, she may apply all her privileged leave, after completing her privileged leave she may require some more days/leave for any reason and attendance will shows LOP after that she may resign/abscond in this situation which date need to consider for last working in F&F.

If she does not come back to her duty after taking said leave. nor inform to company for many days. What is the next step..?

You may take the date till which she was paid salary as the last working day. For example, if she was given maternity pay for 84 days and then she remained on privileged leave for another 30 or 36 days depending upon the availability of PL to her credit and since then she is absconding or writes expressing her decision to resign. In such a scenario, take the date on which her PL expires as the date of exit for all purposes including issuing service certificate. Naturally, for F&F only gratuity (if applicable) will be available to her and that can be calculated based on her salary as on the above mentioned date.
Madhu.T.K

Dear Madhu,
thank you very much for your valuable reply, let me know is there any act/written communication for considering this (the date on which her PL expires as the date of exit for all purposes including issuing service certificate. Naturally).
if yes, please share the same