The Maternity Benefit Act of 1961 aims to regulate women's employment around childbirth and provide maternity benefits. Key provisions include 26 weeks of paid maternity leave (8 weeks before delivery), cash benefits like medical bonus, and non-cash benefits like nursing breaks and protection from firing. The Act applies to establishments with 10 or more employees and requires duties from both employees and employers around leave notification and record keeping. The 2021 amendments expanded leave and benefits and introduced provisions for working from home and adoption.