IT companies are governed by the state Shops and Commercial Establishments Act. Anjali has not mentioned in which state her establishment is working. I presume that Anjali Johnson is asking about the leave available in Maharashtra.
In Maharashtra, the IT companies are governed by Maharashtra Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2017. The said Act provides for eight days' casual leave for every year of 12 months which will be credited at the rate of 2 days every quarter. In addition to the CL, every employee who has worked for 240 days in a year (calendar year)shall be entitled to one day for every 20 days' worked. This is the leave that the employee has earned, and as such, the unavailed leave shall be carried forward to the next year, on condition that the maximum number of leave so accumulated is forty five days.