These two articles provide ideas and thoughts on leave sharing/donation:
1. [India Times Article](https://www.indiatimes.com/news/india/10-companies-in-india-that-take-great-care-of-their-employees-243744.html)
2. [Office Chai Article](https://officechai.com/news/accenture-india-leave-donation/#sthash.xoyaYMql.dpbs)
The idea is not widespread in India presently. However, forward-thinking employers should consider such ideas to keep employees happy and, thereby, more productive.