How EL gets calculated if an employee reaches the maximum accumulation level?

How EL gets calculated if an employee reaches the maximum accumulation level?
Ex. In an organisation 15 EL carry forward up to 60 max is ruel, if employee reached sealing level of 60 leaves in 19/20 financial and used 10 leaves in 20/21 financial then what will be closing of 20/21, whether it is 60 or 50?
Thanks

It should be 50 (60 +15 = 75 reduced to a maximum of 60 - 10 = 50)

In this case what about the leaves for 20/21?
I was thinking if employee reached at 60 in 19/20 then he will not get added any leave for 20/21 but if employee usage 10 leaves in 20/21 whether it will be from accumulated leave up to 19/20 or he will get in 20/21 and at the end of 20/21 max 60 will remain same?
Another example: if one employee reached max to 60 and second employee at 50. Then if both took 10 leaves in next financial year, then what will be closing for both at the end of financial year?