Accident leave may be granted for injuries sustained during duty performance or official travel connected with the Authority's work, subject to medical certification of the recovery period. A registered medical practitioner's certificate may be accepted if the Authority's Medical Officer is unavailable. At the employee's option, other admissible leave may be granted in combination with or following accident leave. Leave pay applies for the first four months, followed by half leave pay for the remaining period.

Paternity leave is available to eligible male natural fathers with fewer than two surviving children for 15 days per child around childbirth, and to adoptive fathers within six months of legal adoption. A 15-day entitlement also applies where fatherhood results from surrogacy, within six months after custody is given. Leave pay is payable, leave may be combined except with Casual Leave and Special Casual Leave, and the leave must ordinarily be taken at one time.

Maternity leave for female employees is available on full leave pay for up to 180 days at one time, subject to an overall service ceiling of 360 days. Hysterectomy-related leave and medically certified miscarriage or abortion leave fall within that ceiling. Eligible commissioning mothers and employees adopting a child below one year may receive maternity leave from the date custody of the child is given, subject to applicable conditions and documentation.

Sick leave accrues at twenty days per year of service, subject to a cumulative ceiling, and ordinarily requires a medical certificate unless the leave does not exceed three days. It is generally available on half pay. After three years of service, an employee may seek full-pay sick leave within the prescribed aggregate limit, with full-pay leave debited at twice the period taken. Leave is credited half-yearly, cannot be taken for a half day, and first-year pro-rata leave requires prior permission.

Ordinary leave may be encashed once per calendar year for between ten and thirty days if the required leave balance is retained. Employees with more than eight years' service who did not join through direct recruitment in Grade A or as Multi-Tasking Staff have a reduced balance requirement. Cash equivalent of unavailed leave may be granted on death or medically certified permanent incapacity. On resignation after required probation and notice, half of the leave credit may be encashed, subject to a five-month cap.

Ordinary leave accrues at 30 days annually, credited in 15-day instalments every half year, and is capped at 300 days. When the balance reaches 286 days or more, the next credit is held in an additional account and leave taken during that half year is deducted from it. Leave exceeding the ceiling lapses at the relevant half-year end. Accrual stops during continuous non-casual leave exceeding six months, while proportionate credits apply for shorter service. Ordinary leave normally requires a minimum five-day period, advance application, and pay equal to leave pay.

Special hardship leave is available to eligible employees for family-care or health purposes, subject to prior approval and discretionary assessment of administrative exigencies and individual merits. It is limited to an aggregate maximum of two years during service and is generally without pay, perquisites, and allowances, except house allowance and eligible medical-treatment claims in India. The leave cannot be used to avoid transfer, posting, or placement. Resignation or voluntary retirement may result in compensation or recovery obligations, while outside trade, employment, business, or profession may lead to cancellation and recall.

Special casual leave may be granted for quarantine, duty-related bodily injury supported by a medical certificate, civil-defence-related training or duties, exceptional circumstances, and specified family-planning procedures. Except for exceptional circumstances, combined casual leave and special casual leave cannot exceed forty-five days in a calendar year, with excess absence treated as another admissible form of leave. Employees with benchmark disabilities may receive approved leave for disability-related programmes and disability-specific requirements, subject to work exigencies and conditions determined by the Competent Authority.

Casual leave is limited to twelve working days per calendar year, subject to minimum and maximum periods for each spell. It cannot be combined with other leave except special casual leave, and public holidays cannot extend continuous absence beyond the prescribed limit without conversion of the entire absence into Ordinary Leave. Leave is credited annually or on a pro-rata basis, requires prior sanction or timely intimation, and excess leave on retirement or resignation is adjusted against Ordinary Leave or dues. Half of unused leave is credited to Ordinary Leave at year end.

Leave eligibility during suspension and disciplinary proceedings is restricted. Leave may not be granted to an employee who is under suspension or against whom disciplinary proceedings are pending.

Medical fitness certification may be required before resumption of duty where an employee has taken medical leave exceeding three days. The Competent Authority holds discretion to require a certificate of fitness even if the medical leave was neither supported by nor granted upon a medical certificate. This condition applies to return from medical-ground leave.

Employees returning from leave must ordinarily resume duty at the station where they were posted immediately before commencing leave. They may be required to report at another station where a specific contrary instruction directs a different reporting location.

Before commencing leave, an employee must intimate the Competent Authority of the locations at which she will be present and provide contact details. Any change to a previously furnished location must be communicated. Location denotes a broad geographical area, namely a state for travel within India or a country for travel outside India.

Employee leave commences on the first working day immediately after the last working day on which the employee reported for duty. Leave terminates on the working day immediately before the employee resumes duty after returning from leave. The applicable starting and ending points are tied to the working days surrounding the employee's duty status.

Leave is not claimable as a matter of right. The Competent Authority may refuse or revoke any category of leave and recall an employee on leave due to work exigencies or in the Authority's interest. An employee may resume duty before expiry of sanctioned leave by intimating the Competent Authority. Unless specifically preserved, leave credited to an employee lapses on cessation of service.

Section 50 of the NDPS Act requires a person facing a personal search to be clearly informed of the option of search before a Magistrate or Gazetted Officer. Where contraband is recovered from clothing, omissions in seizure records and unsupported notices may raise doubt about compliance. That doubt can support the reasonable-grounds limb of the statutory bail test, while lack of criminal antecedents may support the non-reoffending limb.

Leave approval under the International Financial Services Centres Authority (Employees' Service) Regulations, 2026 vests in the Competent Authority. Regulation 32 assigns that authority the power to grant leave, making it the designated decision-maker responsible for exercising leave-granting power within the employee service framework.

Leave entitlement includes casual, ordinary, sick, special, maternity or paternity, extraordinary, accident, study, compensatory, and other Authority-specified special leave. Leave pay is drawn at the full or half rate applicable to the leave type, but no pay is admissible during extraordinary leave.

Employee domicile requirements mandate a written domicile declaration upon appointment. Where the declared domicile differs from the employee's place of birth, the employee must establish that domicile to the satisfaction of the Competent Authority. A declared domicile may be altered only where the employee demonstrates that the change is bona fide and does not increase the Authority's cost.

Promotion to a higher grade retains the existing increment date where the employee has not reached the maximum of the pre-promotional incremental scale. If the employee has reached that maximum, the next promotional-grade increment is due one year from actual promotion. Where a post-scale benefit, including personal allowance or stagnation increment, would accrue in the pre-promotional grade within that year, the promotional-grade increment becomes due on the date that benefit accrues.