Earned Leave Will Be Counted On Total Working Days Of The Calendar Year?

If it is being said that if an employee completes on year of service, he/she is eligible for 1 earned leave per 20 working days but minimum of 240 working days in that calendar year. So if the person joins on 2nd Jan 2015, he/she will be eligible for the earned leaves for that year and can avail it in 2016? And also, earned leave will be counted as total working days of the calendar year, for eg if the person has worked 240 days, how the calculation will be done?
Just stucked with some doubts!

The leave can be availed/paid in the next year.Based on the calculation of 2015 it will be carry forward to next year.In case of retrenchment during 2015 and completes 240 days then payment will be made to workman as per the act.

Dear Vani,
The clause of 1 day EL for 20 days of work and 240 days is applicable to factories only.
For other establishments ,please refer to States Establishment Act
Col.Suresh Rathi