Earned Leave calculation - whether we have to include Weekly off and National & Festival Holidays?

As per the Factories Act 1948, for Earned Leave calculation, whether we have to include Weekly off and National & Festival Holidays? Anyone can clarify with proof.

As per the provisions of the Factories Act, only the working days will be considered. For every 20 working days putin, one day with pay, will be allowed, provided if employee puts in a minimum of 240 days during the calendar year.

To make employee eligible to earned leave, off days like weekly off, holidays including both National and Festival, any leaves taken during the calendar year including employment injury.

Dear Colleague,
In addition to the above briefing kindly take note of the provision as you desired:

The Factories Act 1948 : Sec 79. Annual leave with wages.—

(1) Every worker who has worked for a period of 240 days or more in a factory 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—

(i) if an adult, one day for every twenty days of work performed by him during the previous
calendar year

Explanation 1.—For the purpose of this sub-section—

(a) any days of lay off, by agreement or contract or as permissible under the standing orders;

(b) in the case of a female worker, maternity leave for any number of days not exceeding twelve
weeks; and

(c) the leave earned in the year prior to that in which the leave is enjoyed, shall be deemed to be days on which the worker has worked in a factory for the purpose of computation of the period of 240 days or more, but he shall not earn leave for these days.

Explanation 2.—The leave admissible under this sub-section shall be exclusive of all holidays
whether occurring during or at either end of the period of leave.