All establishments employing 10 or more persons.

• 26 weeks of paid maternity leave for the first two children.

• Nursing breaks and work-from-home provisions.

• Cannot employ a woman during maternity leave.

• Must maintain records and file periodic returns

• Fine up to ₹5,000 and/or imprisonment up to 1 year.

• Annual Return Form LMN needs to be submitted by 31st December