Section 31(3) in The Insolvency and Bankruptcy Board of India (Employees' Service) Regulations, 2017
(3)A male employee with less than two surviving children shall be entitled to leave for a period of fifteen days per child in a single instance, from fifteen days prior to the delivery or up to six months from the date of such delivery or six months from the date of adoption in case he has adopted a child through proper legal process.
