Section 33(3) in The Insolvency and Bankruptcy Board of India (Employees' Service) Regulations, 2017
(3)The period of Extraordinary leave shall not counted for service benefits and increments:Provided that, in cases where the authority competent to sanction leave is satisfied that the leave was taken because of illness or for any other cause beyond the employee's control, it may direct that the period of extraordinary leave may count for increments.
