Law-payment of gratuity act

As per payment of gratuity act,in the provision relating to certain absence treated as deemed presence,maternity leave is restricted to 12 weeks for considering it as a deemed presence.please explain if the employee has taken maternity leave exceeding 12 weeks,does the entire leave will not be considered as a deemed presence or part of it exceeding 12 weeks?
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part of it exceeding 12 weeks is not considered as deemed presence

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