New to HR? Need Help Calculating Working Days for Annual Return Under Factory Act?

Shubhzpk
I have recently joined my current organization and do not have much experience in the HR field. Please let me know how to calculate working days in the Annual return under the Factory Act that ended on December 31st.
KK!HR
Please deduct the days of weekly off, national holidays, and festival holidays observed in 2017 from the total of 365 days in 2017. Additionally, kindly explain the challenges you are encountering while performing the arithmetic calculations.
ukmurty@gmail.com
The following is the calculation for counting working days for factory returns:

365 - 52 Weekly Off - 10 Festival Holidays or whatever Festival holidays your factory is giving
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