Holidays in every state are governed by the state's enactment in this regard. In Tamil Nadu, we have the Tamil Nadu Industrial Establishments (National and Festivals) Act. Accordingly, you have to declare 26th January, May 1st, August 15th, and 2nd October as National Holidays, along with five other days designated as Festival Holidays every year. National holidays are fixed, whereas the festival holidays shall be decided by the employer in consultation with the employees after considering their regional and religious sentiments.