You please go thru' the discussion on this subject as shown in the following links-
https://www.citehr.com/601479-applic...7-private.html
https://www.citehr.com/597843-matern...ch-office.html
However if your estt. is covered under Shops & Comml.Estt Act the following provisions shall apply- (pl.refer appropriate states' S & E act for this purpose) -
TAMILNADU SHOPS AND ESTABLISHMENTS ACT, 1947 (Quantum per year)
Privileged Leave/ 12 days
Earned Leave
Casual Leave 12 days
Sick Leave 12 days
Maternity Leave - Provisions of Maternity Benefits Act, 1961 to apply.
Also pl.check whether there are some more employed as on 'contract' or casuals or daily wage basis, which might when added together could a/c for > 10 employees. In which case MB Act would apply without any doubt because together they are more than 10 employees and therefore entitled to MBs.