Query regarding employee balance leave

Hi All,
I have on query regarding balance leave of employee. we have startup company with 20 employee and we give 21 leave in a year. At the end of the year if employee have leave balance then only 5 leave will be carry forward to next year and they need to use those leave in first quarter. Our employees have their balance leave and due to project dependency they cant take leave till December. Can anybody guide me what can be done in such case.

Dear Abha,
It depends completely on state you belong and rules which are applicable to you such as factories act or Shops act. If I'm not wrong and you are from mumbai then as per shops leaves carry forward limit is 42 and below that you are not suppose to consider it as lapse as per act.

Hello Manoj, Thanks appreciate your prompt response.