28. For the purposes of section 27, an employee shall be deemed to have worked in an

establishment in any accounting year also on the days on which,––

(a) he has been laid off under an agreement or as permitted by standing orders

under the Industrial Employment (Standing Orders) Act, 1946, or under the Industrial

Disputes Act, 1947, or under any other law applicable to the establishment;

(b) he has been on leave with salary or wages;

(c) he has been absent due to temporary disablement caused by accident arising

out of and in the course of his employment; and

(d) the employee has been on maternity leave with salary or wages, during the

accounting year.