Leave policy for an Online delivery business

Dear HRs
As a Start-Up we need to create our Leave Policy. My company is in Online delivery business. I have proposed them Casual-Sick (12 in a year) and Earned leave (15 in a yr, starting after 240 days of Employment).
But my MD is not willing to give Earned leaves to employees.. as per him this is not mandatory by law and not required for our business. He is stick only on Casual - Sick (12 in a yr).
He asked me to research more on leaves and asked me to submit legal documents for the same.
Can anybody help me in the same.

If your company is covered under Shops and Establishment Act, the Act and Rules provide for such leave.

yes, we are covered under Shop and Establishment act.

All states have a shops and Establishment Act
Leave entitlements are given in the Act
For e.g Sec16
16. Weekly holiday for worker.(Maharastra Shops &Establishment Act)
CHAPTER IV
LEAVE WITH PAY AND PAYMENT OF WAGES
18. Leave.
(1) Every worker shall be allowed a weekly holiday with wages.
(2) Every worker shall be entitled to eight days casual leave with wages in every calendar year which shall be credited into the account of the worker on a quarterly basis, but shall laps if unavailed at the end of the year.
(3) Every worker who has worked for a period of two hundred and forty days or more in an establishment during a calendar year shall be allowed during the subsequent calendar year, leave with wages for a number of days calculated at the rate of one day for every twenty days of work performed by him during the previous calendar year.
Since you are fromDelhi,read the relevant act applicable to Delhi and follow rules as prescribed.

My Company is registered under Company's Act 2013, so the same "Shop and Establishment act" leave rules are applicable?

Since you are covered under Delhi Shops and Estliablishment Act, the leave as per the Act will be applicable to you.