Intervals of rest shall be excluded from 8 hours/ 9 hours per day or 48 hours per week. You can give any number of intervals but the spread over including such intervals should not be more than 10 hours and 30 minutes. This will help establishments to adjust the working hours to 9 hours per day. When you take the hours per week, ie, 48 hours, the issue is that if the establishment works only for 5 days, no body would be working for 48 hours and when you calculate the overtime, question often raised is, is it for the hours exceeding 48 hours that overtime wages should be paid or for the regular hours per week, ie, 45 hours calculated at the rate of 9 hours per day for five days. The court verdicts like Philips India Ltd Vs labour Court, Madras (1985 AIR 1034, 1985 SCR (3) 491) points out that if the regular working hours in a week is 45 hours, then the employees should be paid wages at over time rates for each hour exceeding that 45 hours.