Deemed employer definition revised: associations included; specified charitable entities and political parties excluded from employer status. Amendment substitutes clause (a)(iii) of section 115W to include an association of persons or a body of individuals, whether incorporated or not, as potentially deemed employers, effective 1 April 2006; and inserts a proviso excluding persons eligible for exemption under clause (23C) of section 10, entities registered under section 12AA, and political parties registered under the electoral law from being deemed employers for the Chapter.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deemed employer definition revised: associations included; specified charitable entities and political parties excluded from employer status.
Amendment substitutes clause (a)(iii) of section 115W to include an association of persons or a body of individuals, whether incorporated or not, as potentially deemed employers, effective 1 April 2006; and inserts a proviso excluding persons eligible for exemption under clause (23C) of section 10, entities registered under section 12AA, and political parties registered under the electoral law from being deemed employers for the Chapter.
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