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        <title>Tax Updates - Daily Update</title>
        <link>https://www.taxtmi.com</link>
        <description>One stop solution for Direct Taxes and Indirect Taxes and Corporate Laws in India</description>
        <category>Business/Tax/Law/GST/India/Taxation/Policies/Legal/Corporate Tax/Personal Tax/Vat Law/Legal Information/Tax Information/Legal Services/Tax Services</category>
        <copyright>TaxTMI.Com / MS Knowledge Processing Pvt. Ltd. All rights reserved.</copyright>
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        <ttl>60</ttl>
        <item>
<title>Authorisation of employer for representing in proceeding</title>
<link>https://www.taxtmi.com/acts?id=54165</link>
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<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[An employer who is not a member of any employers' association may authorise an officer of an employers' association connected with, or of any other employer engaged in, the same industry to represent the employer in proceedings concerning a dispute in which the employer is a party. The authorisation must be given in Form-VI.]]></description>
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        <item>
<title>Authorisation of worker for representing in proceeding</title>
<link>https://www.taxtmi.com/acts?id=54164</link>
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<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[A worker who is not a member of any Trade Union may authorise representation in a dispute proceeding by executing Form-VI. The authorised representative may be a member of the executive or another office-bearer of a Trade Union connected with the industry, or any other worker employed in that industry, for representation in any proceeding relating to a dispute in which the worker is a party.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Complaint by aggrieved employee</title>
<link>https://www.taxtmi.com/acts?id=54163</link>
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<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[An aggrieved employee's complaint under section 91 of the Code must be filed in Form-XVI electronically or by speed post, with copies for each opposite party named in the complaint. The complaint must be verified by the aggrieved employee or the authorised representative, to the satisfaction of the conciliation officer, arbitrator, Tribunal or National Industrial Tribunal acquainted with the facts of the case.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Manner of composition of offence</title>
<link>https://www.taxtmi.com/acts?id=54161</link>
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<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Composition of offences is initiated by a notified compounding officer serving notice in Form XV through the designated portal. The accused may apply electronically in Part III of Form XV and deposit the compounding amount within fifteen days. Where prosecution is already instituted, the accused may seek the court's permission for composition, and the court may allow compounding under section 89 and the prescribed procedure. Depending on the stage of proceedings, the offence may be treated as closed, with the relevant proceeding closed or the accused discharged.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Application for intended closing of industrial establishment and manner of serving copy of application to representatives of workers</title>
<link>https://www.taxtmi.com/acts?id=54158</link>
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<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[An employer intending to close an industrial establishment to which Chapter X of the Code applies must seek prior permission from the Central Government electronically in Form XIV at least ninety days before the intended closure becomes effective. The application must clearly state the reasons for the proposed closure, and a simultaneous copy must be sent to the representatives of workers electronically and in person, or by speed post.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Application for intended retrenchment and manner of serving copy of such application to workers</title>
<link>https://www.taxtmi.com/acts?id=54156</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54156</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[An employer intending retrenchment must file an application in Form XIV with the Central Government electronically, stating the reasons for the intended retrenchment. A copy must be sent to the concerned workers electronically, in person, or by speed post, and the application must also be displayed conspicuously on a notice board or electronic board at the main entrance of the industrial establishment.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Application to continue lay-off</title>
<link>https://www.taxtmi.com/acts?id=54154</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54154</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[An employer of a mine must, where workers other than badli workers or casual workers have been laid off because of fire, flood, excess inflammable gas, or explosion, apply within thirty days from the commencement of the lay-off for permission to continue it. The application must be made electronically and by speed post in Form-XIV to the Central Government, with a copy to the concerned Deputy Chief Labour Commissioner (Central), and must specify the period, number of workers laid off, total workforce, date of lay-off, and reasons for continuation.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
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        <item>
<title>Application for intended lay-off and manner of serving copy of such application to workers</title>
<link>https://www.taxtmi.com/acts?id=54153</link>
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<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[An employer intending to lay off a worker must apply in Form-XIV to the Central Government seeking permission and clearly state the reasons for the proposed lay-off. A copy of the application must be served simultaneously on the concerned worker, either electronically, in person, or by speed post. The same application must also be displayed conspicuously on the notice board or electronic board at the main entrance of the industrial establishment.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Service of notice for intended closure</title>
<link>https://www.taxtmi.com/acts?id=54152</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54152</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[An employer intending to close an industrial establishment must serve notice of intended closure in Form-XIII at least sixty days before the proposed closure date. The notice must be given to the Central Government and a copy sent to the concerned Deputy Chief Labour Commissioner (Central) by e-mail or speed post. A further copy must also be sent to the registered Trade Unions or authorised representatives of workers.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
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        <item>
<title>Service of notice before retrenchment</title>
<link>https://www.taxtmi.com/acts?id=54150</link>
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<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Service of prior notice is required before retrenchment of a worker with continuous service of not less than one year. The employer must send notice of retrenchment in Form-XIII to the Central Government and the concerned Deputy Chief Labour Commissioner (Central) by e-mail or speed post. The notice must be sent within three days after notice is served on the worker, or within three days after wages in lieu of notice are paid, or at least one month before the agreed termination date, subject to a three-day period where that date falls within thirty days of the agreement.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
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        <item>
<title>Notice of lock-out and authority</title>
<link>https://www.taxtmi.com/acts?id=54149</link>
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<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Notice of lock-out must be issued in Form-XII by the employer to registered Trade Unions by speed post or electronically, with electronic copies to the conciliation officer, Chief Labour Commissioner (Central), and the Ministry. The notice must be prominently displayed at the industrial establishment and may also be posted on the designated portal. If a lock-out notice is given to any employee, the employer must inform the conciliation officer and Chief Labour Commissioner (Central) electronically within five days.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Notice of strike, person or persons to whom notice be given and manner of giving such notice</title>
<link>https://www.taxtmi.com/acts?id=54148</link>
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<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Notice of strike under the Industrial Relations (Central) Rules, 2026 must be issued in Form-XI to the employer and signed by the Secretary of the registered Trade Union or, where there is no registered union, by five elected worker representatives. Copies must also be sent electronically or by speed post to the conciliation officer, Chief Labour Commissioner (Central), and the Secretary, Ministry of Labour and Employment. The date of receipt of the notice is the relevant date for the statutory requirement, and an employer receiving a strike notice must intimate it electronically within five days.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Application for recovery of dues</title>
<link>https://www.taxtmi.com/acts?id=54147</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54147</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Recovery of dues payable by an employer may be sought by a worker or group of workers where money is due under a settlement, an award, or the relevant provisions of the Code. An authorised person, or the assignee or heir of a deceased worker, may make the application in the prescribed form. Where a worker is entitled to money or to a benefit capable of being computed in money, the Tribunal having jurisdiction may determine the amount due or the monetary value of the benefit and must decide the application within three months.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Conciliation proceedings</title>
<link>https://www.taxtmi.com/acts?id=54146</link>
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<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Conciliation proceedings begin when the conciliation officer receives a strike or lockout notice, an application on an existing industrial dispute, or information about an apprehended dispute. The officer must enter the matter on the designated portal, notify the parties, examine jurisdiction where needed, and conduct conciliation to secure a fair and amicable settlement. Statements are to be filed in the first meeting, evidence is generally by affidavit, and reports or settlement memoranda must be uploaded and forwarded as prescribed.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Choosing of representatives of workers where there is no Trade Union</title>
<link>https://www.taxtmi.com/acts?id=54145</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54145</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Where no trade union exists to present a workers' case before an arbitrator or arbitrators, the representative of workers must be chosen by a resolution passed by the majority of the concerned workers in Form VI, authorising that person to represent the case. The workers are bound by the acts of the representative so chosen for appearance before the arbitrator or arbitrators.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Form of arbitration agreement and manner of signing by parties</title>
<link>https://www.taxtmi.com/acts?id=54143</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54143</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Voluntary reference of an industrial dispute to arbitration must be made through an arbitration agreement in Form V, signed by the employer and workers and accompanied by the consent of the arbitrator or arbitrators. The rule specifies who may validly sign for an employer, for workers acting through a registered Trade Union or authorised representatives, and for an individual worker, and also defines the authorised office-bearers who may act as an officer.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Notice for change</title>
<link>https://www.taxtmi.com/acts?id=54142</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54142</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Any employer proposing to change conditions of service relating to a Third Schedule matter must give notice in Form IV to affected workers by electronic means, speed post or personal delivery, upload it on the designated portal if any, and display it conspicuously at the industrial establishment. Where a registered Trade Union, registered Trade Unions, a negotiating union or a negotiating council exists, a copy must also be served on the relevant secretary or secretaries in the same manner.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Register of standing orders</title>
<link>https://www.taxtmi.com/acts?id=54140</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54140</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Maintains an electronic register of standing orders in Form III for certified, deemed certified, or adopted Model Standing Orders, recording identification and retrieval details of industrial establishments. Copies of certified or deemed certified standing orders may be furnished to any applicant on payment of the prescribed per-page fee, and the fee may also be paid electronically.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Manner of recognition of negotiating union or negotiating council</title>
<link>https://www.taxtmi.com/acts?id=54132</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54132</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Rule 9 prescribes the matters for negotiation between an employer and a negotiating union or negotiating council, including wages, hours of work, leave, promotion, discipline, safety, service conditions, and other agreed matters. It also lays down the procedure for recognition and verification of Trade Unions, including appointment of a verification officer, secret ballot membership verification, publication of voter lists, declaration of results, and employer recognition of the successful union or council. The rule further provides facilities to be given by the industrial establishment and a one-year period for specified Trade Union disputes to be taken to the Tribunal.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Memorandum of settlement</title>
<link>https://www.taxtmi.com/acts?id=54127</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54127</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Memorandum of settlement under the Industrial Relations (Central) Rules, 2026 must be recorded in Form I where the settlement is reached during conciliation proceedings or where a written agreement between employer and worker is reached outside conciliation. The settlement must be signed by the employer or authorised agent, and on the workers' side by designated Trade Union office bearers or authorised worker representatives. In individual disputes, it must be signed by the employer and the concerned worker.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Calculation for sixth accounting year</title>
<link>https://www.taxtmi.com/acts?id=54195</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54195</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[For the sixth accounting year, set on or set off under the bonus computation framework is to be made in the manner illustrated in Appendix A. The calculation must take into account any excess or deficiency in allocable surplus relating to the fifth and sixth accounting years, as contemplated by clause (i) of sub-section (7) of section 26.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Manner of composition of offences</title>
<link>https://www.taxtmi.com/acts?id=54227</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54227</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Composition of offences under the Code on Wages begins with an application in Form VI to the notified Gazetted Officer, who must determine whether the offence is compoundable and, if so, compound it only with the accused person's agreement and on payment of fifty per cent of the maximum fine within thirty days. The officer must then issue a composition certificate in Part-B of Form VI within ten days of receiving the amount. Failure to pay within the specified time leads to prosecution, and post-prosecution compounding requires intimation to the concerned officer.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Wage slip</title>
<link>https://www.taxtmi.com/acts?id=54225</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54225</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Every employer must issue wage slips to employees, electronically or in physical form, in Form V under section 50(3), on or before payment of wages. The rule functions as a wage administration requirement within the forms, registers and wage slip framework under the Code on Wages rules, ensuring formal wage particulars are provided at the time wages are paid.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Form of register, etc</title>
<link>https://www.taxtmi.com/acts?id=54224</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54224</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Employers covered by the Code on Wages must maintain prescribed registers electronically or in physical form, including an Employee Register in Form I, a Register of Wages, Overtime, Advances, Fines and Deductions for Damage and Loss in Form IV, and an Attendance Register-cum-Muster Roll in Form IX. Fines, realisations, deductions and related realisations must be recorded in Form IV. The registers must be preserved for five years from the date of the last entry.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Procedure for filing appeal</title>
<link>https://www.taxtmi.com/acts?id=54223</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54223</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Appeal against an order of the authority is to be filed in Form III electronically or by speed post, with the accompanying documents, before the appellate authority having jurisdiction. An employer's appeal is not admissible unless the claim amount is deposited at the time of filing. If the appeal is entertained, the respondent must be served with notice in Form VIII, and non-appearance by the employer may lead to ex parte determination, while non-appearance by the applicant may result in dismissal of the appeal.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Form and procedure for filing claims</title>
<link>https://www.taxtmi.com/acts?id=54222</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54222</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[A single application may be filed on behalf of, or in respect of, any number or group of employees in the same establishment when their claims relate to the same wage period or an incident of discrimination. The application is to be made in Form-II, manually or electronically, along with the documents specified in that form, before the notified authority. The authority must serve notice in Form VIII on the employer, require appearance with relevant documents and witnesses, and inform the applicant of the hearing date.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Payment of undisbursed dues to nominees in case of death of employee</title>
<link>https://www.taxtmi.com/acts?id=54218</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54218</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Rule 45 requires every employee to file a nomination in Form-VII for payment of dues standing to the employee's credit on death. Where the employee has a family, the nomination must favour the spouse or, in the stated order, a family member; a nomination in favour of a non-family member is invalid, and a pre-marriage nomination must be replaced after marriage. The rule also covers nomination for minors, allocation among multiple nominees, and deposit of unpaid amounts with the Deputy Chief Labour Commissioner (Central) if payment cannot be made within three months.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Manner of carrying forward when there is no allocable surplus for payment of minimum bonus</title>
<link>https://www.taxtmi.com/acts?id=54201</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54201</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Minimum bonus not payable in full for an accounting year where there is no available surplus, or where the allocable surplus is insufficient, and no adequate amount has been carried forward and set on under the preceding rule. The minimum amount due, or the deficiency in that amount, is carried forward for set-off in the succeeding accounting year and subsequent years, up to and including the fourth accounting year, in accordance with the prescribed illustration.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Manner of carrying forward when allocable surplus exceeds maximum bonus payable</title>
<link>https://www.taxtmi.com/acts?id=54200</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54200</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Allocable surplus exceeding the maximum bonus payable in an accounting year is carried forward, subject to a ceiling of twenty per cent of the employees' total salary or wage for that year, for adjustment in succeeding accounting years up to the fourth accounting year. The carried forward amount is then used for payment of bonus in the manner illustrated in Appendix A, where the surplus remains after meeting the maximum bonus liability.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Deduction of further sums from gross profit</title>
<link>https://www.taxtmi.com/acts?id=54199</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54199</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Rule 26 provides that the further sums specified for the employer in Appendix D are to be deducted from gross profit as prior charges under clause (c) of section 34. The provision operates as a calculation rule for determining gross profit by recognising specified employer-related sums as deductible prior charges and is limited to the treatment of those sums in the gross profit computation.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Computation of gross profits for other than banking company</title>
<link>https://www.taxtmi.com/acts?id=54198</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54198</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Computation of gross profits for an establishment other than a banking company under the bonus framework is to be made with reference to the employer's gross profits for the accounting year in the manner specified in Appendix C. The rule applies where the employer falls outside the banking-company category and operates as the prescribed method for determining gross profits for purposes connected with payment of bonus under the wage rules.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Computation of gross profits for banking company</title>
<link>https://www.taxtmi.com/acts?id=54197</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54197</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Computation of gross profits for a banking company for the accounting year must be made in the manner specified in Appendix B. The rule applies where the employer is a banking company covered by clause (a) of section 32 and sets the method for determining gross profits derived from an establishment for bonus-related purposes.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Calculation for seventh accounting year</title>
<link>https://www.taxtmi.com/acts?id=54196</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54196</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Rule 23 prescribes the method for calculation for the seventh accounting year under the payment of bonus framework. Set on or set off for that year must be made under clause (ii) of sub-section (7) of section 26, in the manner illustrated in Appendix A. The computation must take into account any excess or deficiency in the allocable surplus already set on or set off in respect of the fifth, sixth and seventh accounting years.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Conditions regarding recovery of advance</title>
<link>https://www.taxtmi.com/acts?id=54192</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54192</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Recovery of advances of money given after employment begins, and advances of wages not already earned, must be made by the employer from the employee's wages in instalments determined by the employer. No instalment in a wage period may exceed fifty per cent of the employee's wages, subject to the ceiling specified in rule 13, and the recovery particulars must be recorded in the register maintained in Form-IV.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>List of Forms prescribed under Occupational Safety, Health and Working Conditions (Central) Rules, 2026</title>
<link>https://www.taxtmi.com/acts?id=54420</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54420</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Prescribes the forms to be used under the Occupational Safety, Health and Working Conditions (Central) Rules, 2026. The schedule covers registration and cancellation of establishment records, issuance and cancellation of registration certificates, maintenance of establishment registers, notices of commencement, reopening, cessation, discontinuance, abandonment and closure of operations, and medical examination forms for workers, including mine employees and appellate re-examination procedures. The prescribed forms also include accident and dangerous occurrence reporting, notices of periods of work, employee and attendance registers, wage, overtime and deduction records, wage slips, annual and half-yearly returns, leave with wages registers, and forms relating to licensing, renewal and amendment of licences, including common or single licences.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>List of equipments for medical facilities room or dispensary as provided under rule 63(ii)</title>
<link>https://www.taxtmi.com/acts?id=54419</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54419</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Medical facilities room or dispensary is required, under rule 63(ii), to be furnished with a defined set of instruments, drugs, furniture, and emergency support items, including sterilization facilities, examination furniture, basic clinical instruments, injectable and oral medicines, intravenous infusion supplies, oxygen and blood pressure apparatus, glucose monitoring equipment, dressings, splints, gloves, biomedical waste bins, mobility aids, suction equipment, and resuscitation equipment. The list also includes any additional equipment recommended by the Medical Officer according to specific need.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>List of equipment for first aid station in case of mines as provided under rule 54(ix)(B)</title>
<link>https://www.taxtmi.com/acts?id=54418</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54418</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[The prescribed equipment for a first aid station in mines includes one stretcher with two blankets, inflatable splints, and a patient examination table. The first aid box at the station must contain the materials specified in Annexure-I. The provision functions as an equipment schedule under the occupational safety and health rules for mine sites.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>List of equipments for Ambulance Room in case of mines as provided under rule 55(iii)</title>
<link>https://www.taxtmi.com/acts?id=54417</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54417</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Prescribes the equipment to be maintained in an ambulance room for mines, including advanced medical equipment, sanitation and hygiene materials, patient transport items, wound-care supplies, antiseptic solutions, splints and support, emergency equipment, temperature assessment tools, medications and administration equipment, emergency medications, and medical appliances. The list includes oxygen delivery devices, suction apparatus, defibrillator, blood pressure monitor, glucometer, dressings, thermometers, stethoscope, electro cardio graph machine, airway, artificial manual breathing unit bag and pulse oximeter.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>List of contents of first aid box in case of mines as provided under rule 54(iii)</title>
<link>https://www.taxtmi.com/acts?id=54416</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54416</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Occupational safety rules prescribe the contents of a first aid box for mines under the relevant annexure. The list is organised by functional categories covering wound care, cardiopulmonary resuscitation and resuscitation, medications and ointments, bandages and dressings, burn care, and equipment and tools. The prescribed items include sterile bandages, gauze, antiseptic wipes, resuscitation devices, pain relievers, antihistamines, burn dressings, thermometer, suction apparatus, airway equipment, pulse oximeter, and a flashlight with adjustable brightness.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>List of equipment for ambulance room as provided under rule 55(ii)</title>
<link>https://www.taxtmi.com/acts?id=54415</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54415</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Prescribes the equipment to be maintained in an ambulance room under the occupational safety and health rules, including sanitation and examination facilities, sterilisation arrangements, first-aid and emergency medicines, injectable drugs, IV and infusion supplies, diagnostic and monitoring instruments, wound and burn dressing materials, bandages, splints, oxygen support, suction equipment, wheelchair and stretcher access, biomedical waste bins, and resuscitation devices. The list also includes general surgical and dressing instruments, disposable gloves, antiseptic solutions, and other equipment recommended by a qualified medical practitioner according to specific need.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>List of contents of First Aid Box as provided under rule 54(ii)</title>
<link>https://www.taxtmi.com/acts?id=54414</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54414</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Occupational safety and health requirements prescribe the contents of a First Aid Box to be maintained under the applicable rule. The box is to contain sterilized dressing pads, burn dressings, sterilized cotton, antiseptic solution, scissors, tweezers, a tourniquet, disposable gloves, adhesive tapes, elastic crepe bandages, eye pads, analgesic and antacid strips, ORS sachets, pain relief spray, wash bottles, roller bandages, suitable splints, resuscitation equipment, tablets, anti-allergic medicine, eye drops, and a first-aid leaflet with emergency contact numbers.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Income from sources and quantity of hazardous substance</title>
<link>https://www.taxtmi.com/acts?id=54413</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54413</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[The Central Government may specify, by general or special order issued from time to time, the sources of income covered by the relevant explanation and the substance or quantity of substance referred to in the applicable definition provision. The rule establishes a delegated mechanism for identifying both the income sources and the hazardous substance threshold or category by governmental order, rather than fixing those matters in the rule itself.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Social Security Fund</title>
<link>https://www.taxtmi.com/acts?id=54410</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54410</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[The Social Security Fund established under the Code on Social Security, 2020 is deemed to have been established under section 115 of the Code for the purposes of these Rules, while preserving other sources of the fund and its administration and expenditure for the welfare of unorganised workers.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Manner of compounding of offences by the authorised officer</title>
<link>https://www.taxtmi.com/acts?id=54409</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54409</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Manner of compounding of offences by the authorised officer is provided for offences compoundable under the compounding provision. An accused person may apply electronically in Form XXVI before or after enquiry or institution of prosecution, and the notified officer issues a compounding notice in Form XXVII. The person notified must deposit the full compounding amount within fifteen days, after which a composition certificate is issued within ten days. If the amount is not paid, prosecution follows after the specified period, and any existing prosecution is intimated to the concerned court.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Persons to appear at inquiry</title>
<link>https://www.taxtmi.com/acts?id=54407</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54407</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Persons entitled to appear at an inquiry include enforcement authorities, employers' associations, trade unions, injured persons or their representatives, the employer, persons carrying on the work, and others allowed by the competent person. Corporate bodies, Government departments, employers' associations and trade unions may be represented by specified officers or counsel, and persons with similar interests may be grouped for representation. The competent person may require attendance of persons likely to give material evidence or produce documents, controls the procedure subject to natural justice, and must complete and submit the inquiry or survey within three months of constitution.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Procedure of inquiry and other related matters</title>
<link>https://www.taxtmi.com/acts?id=54406</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54406</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Procedure for inquiry into workplace accidents causing death or serious bodily injury, dangerous occurrences, and occupational diseases requires the Central Government to appoint one or more persons with legal and special knowledge as assessors or competent persons to investigate the cause of the incident. The competent person must identify the hazardous condition that caused the accident or occurrence, record that conclusion in writing, and identify the persons believed, on the basis of the inquiry findings, to be responsible. The inquiry report must contain conclusive findings and recommendations aimed at preventing recurrence.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Onus as to age</title>
<link>https://www.taxtmi.com/acts?id=54405</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54405</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[The onus as to age is placed on a medical authority that must be a medical practitioner with a recognised medical qualification under the National Medical Commission Act, 2019 and enrolment on a State Medical Register. The rule specifies the professional status required for age-related certification or verification under the occupational safety, health and working conditions framework.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Manner of holding enquiry</title>
<link>https://www.taxtmi.com/acts?id=54404</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54404</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Procedure for holding an enquiry on a complaint filed before the officer appointed under section 111 requires summons to the accused, explanation of the offence, and, where guilt is denied, continuation of the enquiry with witness summons, oral and documentary evidence, and cross-examination. The officer must record the complaint particulars, party details, offence, pleadings, evidence, findings, reasons, and any penalty imposed. The rule also provides for ex parte disposal, dismissal for non-appearance of the Inspector-cum-Facilitator, limited adjournments, document inspection, rectification of incomplete complaints, refusal of stale or non-compliant complaints, and appeal to the appellate authority.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Training Officer</title>
<link>https://www.taxtmi.com/acts?id=54392</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54392</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Every training centre must be placed under the charge of a Training Officer with the qualifications and experience specified by the Chief Inspector-cum-Facilitator. The owner, agent or responsible person must appoint the Training Officer, and may authorise another suitably qualified person in writing to act temporarily for up to thirty days, unless prior written consent is obtained. Every appointment, authorisation, discharge, dismissal, resignation or termination of service must be reported within seven days.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Medical examination etc. of rescue trained person</title>
<link>https://www.taxtmi.com/acts?id=54369</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54369</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Every rescue trained person must be re-examined at least once in every twelve months by a qualified medical practitioner designated by the manager in accordance with Form IX. If the person is declared medically unfit, the person ceases to be a rescue trained person from the date of that declaration.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Instructions and practices etc.</title>
<link>https://www.taxtmi.com/acts?id=54368</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54368</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Persons selected for rescue-work training must undergo the prescribed course of instructions and practices until certified efficient by the Superintendent, and rescue-trained persons must continue to receive such practices and instructions. Every rescue station must keep a record of all persons undergoing these practices, including the date and character of each practice, post-practice medical condition, any abnormal condition attributable to apparatus defect or the person, and other relevant information.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Selection of persons for training in rescue work</title>
<link>https://www.taxtmi.com/acts?id=54367</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54367</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Selection of persons for training in rescue work in mines is restricted to persons who satisfy all prescribed eligibility conditions. The person must be between 21 and 40 years of age and hold a valid First-aid certificate issued by an institute recognised by the Central or State Government. The person must also be certified by the manager as having sufficient underground experience, be medically fit, and be considered suitable by the Superintendent of the rescue station for rescue work with breathing apparatus.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Equipment</title>
<link>https://www.taxtmi.com/acts?id=54358</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54358</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Provision is made for the supply, maintenance and approval of rescue equipment at rescue stations, rescue rooms and, where no rescue room exists, at the entrance of a below ground mine. The prescribed items include breathing apparatus, smoke helmets, reviving apparatus, safety lamps, gas detectors and self-rescuers, all of which must be of an approved type or standard. Breathing apparatus and flow meters must be adjusted and tested, and accidents involving rescue apparatus must be reported within 24 hours in the prescribed manner. Expired absorbent charges, chemicals, self-rescuers and gas detector tubes are prohibited for use.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Exemptions from hours and limitation of employment</title>
<link>https://www.taxtmi.com/acts?id=54349</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54349</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Exemption from the hours and limitation of employment provisions applies to specified categories of mine personnel occupying supervisory, managerial, technical, professional, or confidential roles. The exemption covers persons in supervision or management or employed in a confidential capacity, including manager, deputy manager, installation manager, fire officer, assistant manager, ventilation officer, safety officer, information technology, instrumentation and communication officials, mining, electrical and mechanical engineers, and related supervisory and professional staff. It also extends to any other person specified by the Central Government by general or special order.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Standard and report of medical re-examination by the appellate medical board</title>
<link>https://www.taxtmi.com/acts?id=54346</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54346</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[The appellate medical board must medically examine an appellant using the standard prescribed in FORM-IX for initial and periodical medical examination. After re-examination, a medical certificate in FORM-X must be issued to both the manager of the mine and the appellant. A copy of the medical certificate must also be retained by the convenor.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Standard and report of medical examination</title>
<link>https://www.taxtmi.com/acts?id=54340</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54340</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Medical examinations of mine workers must be conducted according to the standards prescribed in FORM-IX for both initial and periodical examinations. After examination, the examining authority must issue a copy of the medical certificate in FORM-IX to the person concerned electronically or by speed post, and must also send a copy electronically to the employer of the mine concerned. The examining authority must retain the third copy of the medical certificate.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Examining authorities</title>
<link>https://www.taxtmi.com/acts?id=54337</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54337</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Medical examinations for mine workers must be carried out by a qualified medical practitioner employed by the mine employer, assigned by the employer of a group of mines, or by a Government Medical Officer. The examining authority must be trained in occupational health, including the International Labour Organisation Classification of Chest Radiograph, as recognised by the Central Government.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Initial and periodical medical examinations in mines</title>
<link>https://www.taxtmi.com/acts?id=54336</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54336</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Employers of mines must arrange an initial medical examination for every person seeking employment and an annual periodical medical examination for every person employed in a mine. The examination must be conducted in accordance with FORM-IX. If the medical examining authority considers it necessary to confirm a suspected dust-related disease, the periodical medical examination, X-ray examination, or both may be conducted at more frequent intervals.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Code not to apply in certain mines</title>
<link>https://www.taxtmi.com/acts?id=54335</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54335</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[The Code does not apply, except for specified safety-related provisions, to mines or parts of mines used only for prospecting excavation or for extracting specified minor minerals and materials, subject to limits on depth, persons employed, and, in some cases, a prohibition on explosives. An employer must electronically notify the Inspector-cum-Facilitator within seven days when an establishment becomes a mine. The Central Government may by written order direct that all provisions of the Code apply to any such mine or part thereof subject to specified conditions.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Procedure for reference of disputes to a Conciliation Officer or a Tribunal</title>
<link>https://www.taxtmi.com/acts?id=54333</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54333</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Reference of disputes to a Conciliation Officer or a Tribunal under the Occupational Safety, Health and Working Conditions (Central) Rules, 2026 follows the procedure prescribed in the Industrial Relations Code, 2020 and the rules made thereunder. The rule does not create a separate dispute-resolution mechanism, but adopts the procedural framework already laid down under the industrial relations law for such references.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Agreement for audio-visual worker</title>
<link>https://www.taxtmi.com/acts?id=54332</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54332</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[The agreement between an audio-visual worker and the producer must be registered in Form XXIV. This is a procedural registration requirement governing the contractual arrangement for audio-visual workers and does not set out any further substantive conditions, rights, or consequences beyond registration in the prescribed form.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Experience Certificate</title>
<link>https://www.taxtmi.com/acts?id=54327</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54327</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Every concerned contractor must, on demand, issue an experience certificate in Form XXIII to contract labour. The certificate is to state the period of engagement, the work performed, and the experience gained in the various fields in which the contract labour has worked. The rule imposes a documentation obligation on the contractor within the contract labour framework.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Responsibility of payment of wages</title>
<link>https://www.taxtmi.com/acts?id=54325</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54325</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Contract labour wages must be paid within seven days after the wage period, through bank transfer or electronically, with cash payment allowed only where electronic payment is not practicable. Deductions are limited to those specified by the Central Government, and wage period and disbursement details must be displayed and sent to the principal employer. If the contractor defaults, the principal employer must pay the unpaid wages within fifteen days and recover the amount from the contractor. Half-yearly and annual electronic returns are also required in the prescribed forms.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Appeal</title>
<link>https://www.taxtmi.com/acts?id=54324</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54324</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Appeal under the Occupational Safety, Health and Working Conditions (Central) Rules, 2026 is governed by notification and administrative specification. The appellate authority under section 52(1) of the Code is to be notified by the Central Government from time to time. The Central Government may also prescribe, by general or special order issued from time to time, the form and fees for filing the appeal.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Amendment of Licence</title>
<link>https://www.taxtmi.com/acts?id=54323</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54323</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Amendment of a contract labour licence requires an electronic application in FORM-XXI on the Shram Suvidha Portal with supporting documents, digital signing, and payment of the prescribed amendment fee. The applicant is responsible for the accuracy of the information supplied. The amended licence must be issued electronically immediately if complete, and in any case within seven days, failing which it is deemed amended and auto-generated. Security deposit is then adjusted proportionately according to any decrease or increase in contract labour.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Revocation and suspension of license</title>
<link>https://www.taxtmi.com/acts?id=54322</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54322</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Revocation and suspension of a contract labour licence may follow misrepresentation, suppression of material facts, breach of licence conditions, or contravention of the Code or rules. The Licensing Authority must issue a fifteen-day show cause notice, consider the contractor's reply, and may pass a speaking order for revocation or suspension where continuation of the business is likely to cause grave harm to contract labour. Compliance within the stipulated time requires revocation of suspension, while non-compliance may lead to immediate revocation of the licence.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Responsibility of contractor</title>
<link>https://www.taxtmi.com/acts?id=54320</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54320</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Responsibility of the contractor includes payment of wages to contract labour at not less than the prescribed or agreed rates, parity in holidays, hours of work and other service conditions where the work is the same or similar to that of directly employed workers, reference of similarity disputes to the concerned Deputy Chief Labour Commissioner (Central), mandatory membership of provident fund and social insurance subject to applicability, and notification of changes in labour strength or working conditions on the Shram Suvidha Portal.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Renewal of licence of Contractor</title>
<link>https://www.taxtmi.com/acts?id=54318</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54318</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Renewal of a contractor's licence must be applied for electronically on the Shram Suvidha Portal within the prescribed time window, namely not less than thirty days before expiry and not earlier than ninety days before expiry. The renewal fee is the same as the fee for grant of licence, but a delayed application attracts an additional twenty-five per cent fee. The authority must renew the licence electronically within seven days, failing which the licence is deemed issued and auto-generated.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Procedure for issue of licence</title>
<link>https://www.taxtmi.com/acts?id=54317</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54317</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Procedure for issue of a contract labour licence requires the contractor to deposit a bank guarantee as security before the licence is issued. The security is calculated at Rs. 1,000 for each contract labour proposed to be employed, with higher fixed security amounts for large workforce slabs. Where an earlier licence has expired, the authority may adjust the earlier security deposit on request in FORM-XXII for a fresh licence application. Licence fees are also prescribed on a graduated workforce basis, with no fee up to 49 contract labour.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Forms, terms and conditions of licence</title>
<link>https://www.taxtmi.com/acts?id=54316</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54316</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Licence for contract labour is to be issued in FORM-XXII and, on grant or renewal, is subject to non-transferability, the prescribed maximum number of contract labour, non-refundable licence fees, and payment of wages not below the rates fixed under the Code on Wages, 2019 or by agreement, settlement or award.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Single Licence for Contractor in more than one States or for whole of India</title>
<link>https://www.taxtmi.com/acts?id=54315</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54315</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Single licence mechanism for a contractor seeking to supply or engage contract labour, or to undertake or execute contract works across more than one State or throughout India. The contractor must apply electronically in FORM-XXI to the licensing authority, with electronic consultation of the concerned State Government. Applications must be decided within forty-five days, failing which the licence is auto-generated. A copy of the licence is sent to the relevant State Government, and the licence is valid for five years.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Form and manner of application for contractor license</title>
<link>https://www.taxtmi.com/acts?id=54314</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54314</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Every contractor seeking a licence within a State must apply online and electronically through the Shram Suvidha Portal in Form XXI. The rule prescribes the form and manner of the licence application and requires the use of the specified electronic portal and designated application format for contractor licence requests.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Conditions of License</title>
<link>https://www.taxtmi.com/acts?id=54313</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54313</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Conditions of licence for contract labour require compliance with prescribed hours of work and payment of wages in accordance with the Code on Wages, 2019. Where contract labour works at the principal employer's premises, the principal employer must provide specified facilities and amenities, while all other facilities and entitlements remain the contractor's responsibility. If minimum wages are not paid, the Chief Labour Commissioner (Central) may arrange payment from the security deposit, including by invoking the bank guarantee.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Adequate safety of employment of women in dangerous operations</title>
<link>https://www.taxtmi.com/acts?id=54311</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54311</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[The Central Government may, by notification, declare the classes of establishments and the safety standards applicable to women employed in hazardous processes under the First Schedule. The provision is a special labour safeguard for women engaged in dangerous operations and requires protective conditions to be specified through executive notification.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Employment of Women in establishment</title>
<link>https://www.taxtmi.com/acts?id=54310</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54310</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Special conditions govern the employment of women during night shifts or before 6.00 a.m. and after 7.00 p.m. in an establishment. Written consent of the woman employee is required, and employment must not contravene maternity benefit protections under the Code on Social Security, 2020. The employer must provide adequate transportation, well-lit workplaces and access routes, CCTV surveillance, safe and healthy working conditions, and conspicuous emergency telephone numbers.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Duties of medical officer</title>
<link>https://www.taxtmi.com/acts?id=54309</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54309</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Medical officer duties under the Occupational Safety, Health and Working Conditions Rules require prior notice, examination of the worker, and preparation of an age and fitness certificate for delivery to the manager and the worker, with a retained copy. The medical officer may seek specialist opinions for age determination and must also carry out examinations and furnish reports in hazardous processes, occupational illness supervision, health-risk establishments, occupational health surveys, and adolescent age and fitness assessment.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Powers and duties of Inspector-cum-Facilitator</title>
<link>https://www.taxtmi.com/acts?id=54305</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54305</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Inspector-cum-Facilitator may issue an improvement notice in FORM-XXV after inspection to identify non-compliance with safety, health and working conditions requirements. At each inspection, the officer must assess whether earlier shortcomings have been rectified and whether prior notices have been complied with, and must record findings, new deficiencies, and any order passed.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Register of leave with wages</title>
<link>https://www.taxtmi.com/acts?id=54303</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54303</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Every employer must maintain a record of leave with wages for each employee in FORM-XX, electronically or otherwise, and share the leave records once a year on demand. The register must be preserved for five years after the last entry and cannot be destroyed after that period unless properly transferred to a new register, ensuring continuity of leave-with-wages records.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Register of accident and dangerous occurrences</title>
<link>https://www.taxtmi.com/acts?id=54302</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54302</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[The register of accidents and dangerous occurrences required under the Code must be maintained in Form XIX. The rule specifies the prescribed format for documenting such incidents within the framework governing maintenance of registers, records and returns.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Annual Return</title>
<link>https://www.taxtmi.com/acts?id=54301</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54301</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Every employer of an establishment must furnish an annual return in FORM-XVII electronically to the Inspector-cum-Facilitator by the last day of February following each calendar year. The return must include particulars relating to the category of employees, health and welfare facilities, retrenchment or layoffs, bonus, maternity benefits and other connected matters. The provision is a compliance requirement linked to maintenance of statutory records, registers and returns under the labour law framework.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Maintenance and production of reports, registers and other records</title>
<link>https://www.taxtmi.com/acts?id=54299</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54299</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Maintenance of labour law records requires every employer to keep prescribed employee, attendance, and wage registers, issue electronic wage slips, preserve records for five calendar years, and produce them on demand before the Inspector-cum-Facilitator or other authorised person. Existing wage and register maintenance under the Code on Wages, 2019 is deemed compliance for corresponding requirements, while annual and further returns must be uploaded on the designated portal. Manual records must be legible, signed, preserved, and produced on demand, and covered establishments must file an electronic self-declaration in Part IV of Form XVII.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Notice of periods of work</title>
<link>https://www.taxtmi.com/acts?id=54298</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54298</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[The notice of periods of work required under the Code must be displayed at conspicuous places on a notice board or electronic board within the establishment and maintained in Form XII. A copy of the notice must also be sent to the Inspector-cum-Facilitator either electronically or by speed post, ensuring formal communication and workplace visibility of working hours information.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Wages for overtime</title>
<link>https://www.taxtmi.com/acts?id=54296</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54296</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Overtime wages are payable where a worker works beyond eight hours in a day as a daily wager, or beyond forty-eight hours in a week if not a daily wager. Such overtime is paid at twice the normal rate at the end of each wage period. The rule also prescribes how fractional hours and daily wages are to be calculated, and permits extended hours for specified classes of dock, mine, and construction work, subject to a quarterly ceiling of one hundred forty-four overtime hours.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Working hours of working journalist</title>
<link>https://www.taxtmi.com/acts?id=54292</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54292</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Working journalists are subject to limits on hours of work, rest intervals, overtime compensation and shift rotation, while editors and specified correspondents, reporters and news photographers are governed by separate working-hour treatment when stationed at the newspaper establishment's place of employment. The normal working day is limited to six hours in a day shift and five and a half hours in a night shift, with mandatory breaks after specified periods of work and overtime to be compensated by equal rest or double wages. Night shifts and shift changes are also regulated by minimum rest intervals.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Working Hours</title>
<link>https://www.taxtmi.com/acts?id=54291</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54291</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Working hours in an establishment are limited to a maximum of forty-eight hours in a week, and a worker cannot be required or permitted to exceed that limit. For a transport vehicle, a brief interruption in running of up to fifteen minutes is treated as permissible while the vehicle remains interrupted.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Medical facilities</title>
<link>https://www.taxtmi.com/acts?id=54290</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54290</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Employers of motor transport undertakings must maintain medical facilities at operating centres and halting stations in a suitable room or dispensary kept in proper condition and available round the clock or during working hours, as applicable. The facility must be conveniently located, equipped for medical emergencies, staffed by a full-time qualified medical practitioner and adequate paramedical personnel, and provided with at least two rooms, emergency lighting, and a suitable communication medium.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Shelter and Rest Room</title>
<link>https://www.taxtmi.com/acts?id=54283</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54283</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Employers of factories, mines and motor transport undertakings must provide suitable shelter, rest room and lunchroom facilities in specified circumstances, with drinking water and washing arrangements. These facilities must be separately maintained for male, female and transgender employees, and a canteen maintained under the relevant rule is treated as compliance. The rooms must be lighted, ventilated, hygienic, heat-resisting, adequately spacious and suitably furnished. Motor transport workers must also be supplied free uniforms, raincoats and similar amenities.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Ambulance Room</title>
<link>https://www.taxtmi.com/acts?id=54282</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54282</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Employers of factories, mines, and building or other construction works ordinarily employing more than 500 workers must maintain a suitable ambulance room or dispensary, available round the clock or during working hours as applicable, and kept in good order. The ambulance room must be conveniently located in or near the premises, provide adequate space and arrangements for medical emergencies, and contain the prescribed equipment. It must be under a full-time qualified medical practitioner assisted by adequate paramedical staff, with the required nurse qualifications, emergency lighting, communication facilities, and, where necessary, drenching shower points with secured water supply.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>First Aid and Medical Appliances</title>
<link>https://www.taxtmi.com/acts?id=54281</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54281</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Employer of every factory, mine, building or other construction work, industrial premise for manufacture of beedi and cigar, motor transport undertaking, dock work and plantation must provide and maintain adequately stocked first-aid boxes or cupboards, display first-aid notices, and keep each box in charge of a certified worker or supervisor. At least one-third of workers must be trained in first aid, refresher training must be given every three years, and injury or serious illness must be reported for first aid, evacuation, referral, and transport to the nearest dispensary or hospital. Mines are subject to additional duties concerning first-aid stations, training, maintenance, and carrying of first-aid outfits.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Provision of Canteen</title>
<link>https://www.taxtmi.com/acts?id=54280</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54280</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Canteens are required in specified establishments employing one hundred or more workers, including contract labourers, and may be provided directly or through a common canteen. The rule prescribes location, construction, hygiene, food handling, waste disposal, pricing and display requirements, including no profit no loss rates fixed by the canteen management committee. It also requires a Canteen Managing Committee with equal worker and employer representation, unless the canteen is managed by a registered co-operative society.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Precaution against dust, noxious gas, fumes and other impurities</title>
<link>https://www.taxtmi.com/acts?id=54251</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54251</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Employer obligations in factories include precautions against dust, noxious gas, fumes and other impurities in workplace ventilation and confined spaces. Exhaust systems for flammable fumes, gases, mists, vapours or residues must not be connected to other ventilating systems or discharged into chimneys or flues used for combustion gases. Where exhaust discharge may harm health or be noxious, it must be neutralised, sterilised and deodorised. No employee may enter a workplace or confined space until permissible limits are achieved.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Duties of Safety Officer in case of mines</title>
<link>https://www.taxtmi.com/acts?id=54248</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54248</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Duties of a safety officer in a mine include assisting the manager on safety matters, ensuring an emergency plan is in place and implemented, and keeping a detailed record of work performed. The safety officer must inspect mine areas, meet employees on safety issues, orient new recruits, investigate accidents and dangerous occurrences, maintain accident statistics, study hazards, conduct safety training and talks, support training programmes, report compliance with the Code and rules, and promote safe practices and follow-up measures.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Notice of accidents and dangerous occurrences</title>
<link>https://www.taxtmi.com/acts?id=54234</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54234</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Notice obligations arise where an accident causes death, bodily injury preventing work for forty-eight hours or more, or a specified dangerous occurrence. The employer must give immediate or time-bound intimation in FORM-XI to the Inspector-cum-Facilitator and, in relevant cases, to other authorities, with separate telephone, electronic, and written confirmation duties where death occurs later or where disability is accumulated in spells. The rule also lists extensive classes of dangerous occurrences covering plant failure, explosions, fires, gas leaks, structural collapses, mining accidents, transport accidents, and other notified events.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Annual health examination of employees</title>
<link>https://www.taxtmi.com/acts?id=54232</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54232</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Employers in dock work, building work, or other construction work must arrange a free annual medical examination for employees over forty years of age. The examination must be conducted by a qualified medical practitioner, with a Form VIII certificate issued to both employer and employee. The employer may use the Employees' State Insurance Corporation facility for this purpose, and mines remain subject to additional tests and conditions under Rule 109.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Notice of commencement and cessation of operation</title>
<link>https://www.taxtmi.com/acts?id=54231</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54231</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Employers of establishments engaged in contract labour or building or other construction work must notify the registering officer and the jurisdictional Inspector-cum-Facilitator in FORM-VI within thirty days of commencement or cessation of operations. A cessation notice must be accompanied by a certificate confirming payment of all worker dues and that the premises are free from storage of hazardous chemicals and substances. In the case of mines, the employer must give at least thirty days' prior notice in FORM-VII before specified operational changes.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Application for registration</title>
<link>https://www.taxtmi.com/acts?id=54230</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54230</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[An employer seeking registration of an establishment must apply electronically in FORM-I with the required particulars and supporting documents on the designated portal. A complete application must result in issue of the registration certificate in FORM-III within seven days, failing which the establishment is deemed registered and the certificate is auto-generated. The rule also requires updating of particulars, display and non-transferability of the certificate, maintenance of records, intimation of closure in FORM-II, and cancellation in FORM-IV after closure.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Transfer of records or money</title>
<link>https://www.taxtmi.com/acts?id=54483</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54483</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Transfer of records or money between competent authorities is permitted where a matter must be processed by an authority other than the one having jurisdiction over the accident area. The pending authority may call for a detailed report in Form-XXX and seek transfer of records or money, and the receiving authority must comply. If further enquiry is needed in the accident area, the local competent authority may be required to conduct the enquiry and serve necessary notices or orders. Money deposited with one competent authority may be transmitted to another by remittance transfer receipt, e-transfer, net banking, or demand draft.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Form, manner and fee for application for claim or settlement under sub-section (3) of section 93</title>
<link>https://www.taxtmi.com/acts?id=54480</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54480</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Applications for claim or settlement under section 93 may be submitted by speed post with registration, electronically, or by personal presentation to the competent authority or an authorised subordinate. Unless otherwise directed, the application must be made in duplicate in Form-XXVII and signed by the applicant. A certificate in Form-XXVIII, signed by the applicant, must accompany the application, and any document on which the claim is based must be appended.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Manner of notice under sub-section (1) and the manner of transmitting money under subsection (3), of section 92</title>
<link>https://www.taxtmi.com/acts?id=54479</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54479</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Notice and transmission requirements are prescribed for applications under section 92 in employee compensation matters. An application is not to be processed by a competent authority outside the accident jurisdiction unless notice in Form-XXIX is given to the competent authority having jurisdiction and the concerned State Government. Money transmitted between competent authorities may be sent by remittance receipt, e-transfer, net banking, or demand draft, as directed by the transmitting authority.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Reporting of vacancies and result of selection etc</title>
<link>https://www.taxtmi.com/acts?id=54477</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54477</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Vacancies in public sector and specified private sector establishments must be reported before filling them to the designated career centre, through a digital mechanism that generates a unique vacancy number and communicates it within prescribed timelines. The rule also distinguishes vacancies to be reported centrally or regionally, prescribes lead times for reporting and disclosure of selection results, requires annual employment records and yearly returns in the prescribed form, and provides for appointment of Executive Officers and issue of implementation guidelines.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Compounding of offences</title>
<link>https://www.taxtmi.com/acts?id=54475</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54475</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Compounding of offences under the Social Security (Central) Rules, 2026 begins with an electronically issued compounding notice in Form-XXIV for offences compoundable under section 138. The noticed person may apply electronically in Part III of Form-XXIV and deposit the full compounding amount within fifteen days. On receipt of the amount, the Compounding Officer must issue a composition certificate in Part IV within ten days. If the amount is not deposited in time, prosecution is to be instituted after one month from the last date of the specified period. Compounding after prosecution is governed by section 138(6).]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Form and manner for maintenance of records and registers etc.</title>
<link>https://www.taxtmi.com/acts?id=54474</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54474</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Employer obligations under Rule 53 require every establishment to maintain specified employee and wage-related registers in prescribed forms, electronically or otherwise, with entries in English, Hindi, or the language understood by the majority of employees. Records must be produced on demand, preserved in original for five calendar years, kept complete and up to date at the workplace or nearby, and accompanied by a conspicuous notice naming the authorised officer to receive notices. The rule also requires annual online returns and, where applicable, a further return on sale, abandonment, or discontinuance of the establishment.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Rules under section 120</title>
<link>https://www.taxtmi.com/acts?id=54471</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54471</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Conditions for acquiring, holding, selling, transferring, investing, reinvesting, realising investments, raising loans, discharging loans, and constituting provident or other benefit funds under section 120 are governed by the relevant scheme and chapter-based framework. For the Provident Fund, Pension Fund, and Insurance Fund, the applicable conditions are those in the respective schemes. For the Corporation, the governing terms are those specified in Chapter IV and in the present Chapter.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Implementation of schemes and refund of contribution</title>
<link>https://www.taxtmi.com/acts?id=54470</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54470</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Implementation of social security schemes for gig and platform workers requires a designated authority to collect and expend aggregator contributions, obtain information for worker registration and scheme formulation, and maintain the contribution in a separate Social Security Fund account. Delayed payment attracts monthly interest. Aggregators must file provisional and final contribution returns, claim refund of excess contribution through the prescribed form, and register on the designated portal. Registered workers cease to be eligible for scheme benefits on attaining sixty years of age or after the specified period of non-engagement.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Appeal</title>
<link>https://www.taxtmi.com/acts?id=54465</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54465</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[An employer aggrieved by an assessment or penalty order may appeal in Form-XIX to the notified appellate authority within ninety days, with the impugned order, deposit certificate, prescribed fee, statement of dispute, and supporting evidence. The authority may call for the assessing officer's details, hear the appellant, and decide the appeal within sixty days by confirming, modifying, or remanding the assessment, or by modifying or setting aside the penalty order. The order must be speaking, copies must be sent to the relevant parties, reduced cess must be refunded, the time for payment or refund must be specified, and no further appeal lies.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Collection and refund of cess</title>
<link>https://www.taxtmi.com/acts?id=54462</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54462</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Collection and refund of cess for building and other construction work require advance self-assessed payment certified by a chartered engineer, reporting in prescribed forms, electronic transfer to the State Building Workers' Welfare Board, scrutiny and final assessment by the assessing officer, and refund of excess cess where work is reduced, stopped, withdrawn, or foreclosed. The rule also provides for deduction of cess from Government and public sector bills, adjustment of advance cess in the final assessment, reconciliation by the Board, and half-yearly reporting of cess collection, expenditure, and live workers.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Duties of Inspector-cum-Facilitator</title>
<link>https://www.taxtmi.com/acts?id=54461</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54461</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[The competent authority administers the maternity benefit rules within the notified area, and the Inspector-cum-Facilitator must inspect establishments for compliance with notices, records, discharge or dismissal restrictions, maternity benefit provisions, payment of amounts due, deprivation of maternity benefit or medical bonus, and correction of earlier irregularities. On finding any irregularity, the Inspector-cum-Facilitator must issue a written order requiring rectification within fifteen days and reporting of compliance. Employers must supply prescribed forms free of cost on request, and defective form submission does not affect substantive entitlement, though resubmission may be required within fifteen days. The prescribed abstract must be displayed in Form XIV.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Complaint before Inspector-cum-Facilitator and appeal</title>
<link>https://www.taxtmi.com/acts?id=54460</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54460</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[A complaint concerning maternity benefit under section 72 must be made in writing in Form-XIII-A to the Inspector-cum-Facilitator having jurisdiction. The Inspector-cum-Facilitator examines the employer's records, hears the employed person, records statements, and may direct payment if maternity benefit or any amount has been improperly withheld, or if the woman employee is discharged or dismissed, passing an order within 45 days. An appeal lies to the competent authority in Form-XIII-B with supporting documents, and the appeal is to be decided within three months, extendable by a further three months for recorded reasons.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Gross misconduct</title>
<link>https://www.taxtmi.com/acts?id=54459</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54459</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Gross misconduct covers wilful destruction of employer's property, workplace assault, conviction for a crime involving moral turpitude, theft, fraud or dishonesty connected with the employer's business or property, and wilful breach of safety measures or interference with safety or firefighting equipment. Appeals must be filed in Form XII before the competent authority, which must notify the employer, call for a reply and documents, may seek further details, and decide the appeal within three months, extendable by three months for recorded reasons. If the employer defaults, the appeal may be decided ex parte.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Certificate and notice of claim for maternity benefit</title>
<link>https://www.taxtmi.com/acts?id=54456</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54456</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Certificate requirements govern proof of pregnancy, confinement, miscarriage, medical termination of pregnancy, tubectomy, pregnancy-related illness, and death for maternity benefit. A woman entitled to maternity benefit must give notice to the employer in Form-XI, after which the employer pays the benefit and other amounts due to the woman, or to her nominee or legal representative if she dies before receipt. In case of doubt, the employer deposits the amount with the competent authority for enquiry and payment to the person entitled.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Application for gratuity and appeal etc.</title>
<link>https://www.taxtmi.com/acts?id=54454</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54454</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Application for gratuity must be made in Form IV within the prescribed time by the eligible employee, nominee or legal heir, with delayed applications still entertainable on sufficient cause. The employer must examine the claim within fifteen days, issue Form V either admitting the claim and fixing payment or giving reasons for rejection, and pay gratuity by demand draft or bank credit. Where disputes arise or the employer fails to act, the claimant may apply to the competent authority in Form VI, leading to notice, hearing, findings on entitlement, possible appeal, and recovery proceedings in Form IX for non-compliance.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Nomination, fresh nomination and modification</title>
<link>https://www.taxtmi.com/acts?id=54453</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54453</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[A nomination for gratuity under the Social Security (Central) Rules, 2026 must be made in Form-III and submitted in duplicate to the employer by personal delivery, speed post with registration, or electronically. Employees must ordinarily nominate within ninety days of the relevant service milestone, and late filing does not invalidate the nomination. The employer must verify particulars, record the nomination, and return an attested copy. Fresh nominations and modifications must follow the same procedure and take effect from receipt by the employer.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Form, manner, time limits and fees for filing of appeal</title>
<link>https://www.taxtmi.com/acts?id=54434</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54434</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Appeals to the Tribunal must be filed in Form-I, in English or with permitted Hindi usage, within the prescribed territorial jurisdiction and time limit, with the required fee, paper-book and supporting documents. The rule governs scrutiny and registration of appeals, correction of defects, service of notice, filing of replies, hearing procedure, default and ex parte matters, substitution on death, communication of orders, and the Registrar's administrative powers. It also requires employer appeals to be supported by a deposit of twenty-five per cent of the amount due.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Registration of establishments and cancellation thereof</title>
<link>https://www.taxtmi.com/acts?id=54426</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54426</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Registration of establishments under the social security framework must be sought electronically in the prescribed common form on the Shram Suvidha Portal, with supporting documents, digital authentication, and truthful disclosure by the employer. A complete application is to result in an electronically issued registration certificate within seven days, failing which registration is deemed to have been granted. Employers must update particulars when they change, quote the registration number on relevant documents, and display the certificate prominently at the workplace. Cancellation may follow wrong information, or be sought on closure after all returns and dues are cleared.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Definitions</title>
<link>https://www.taxtmi.com/acts?id=54423</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54423</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Defines key expressions for the Social Security (Central) Rules, 2026, including agency, appeal, appellate authority, assessing officer, authorised officer for employees' compensation, contribution period, benefit period, fund, form, schedule, section, specified, year, and related administrative terms used for implementation under the Code. The definitions also identify the Central Government, State Government, and designated officers as the relevant authorities for assessment, appeal, cess collection, employee registration, and portal-based compliance functions. It further prescribes calculation rules for average daily wages and standard benefit rate, and includes a saving clause for terms defined in the Code.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Duties of Safety Officers in case of dock work and building or other construction work</title>
<link>https://www.taxtmi.com/acts?id=54246</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54246</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Duties of a Safety Officer in dock work and building or other construction work include advising and assisting in compliance with statutory obligations for prevention of personal injuries and maintenance of a safe working environment. The officer must advise on planning and organising injury control measures, job safety studies, safety inspections, accident and disease reporting and investigation, worker safety campaigns, training programmes, and recordkeeping. The officer must also inspect workplace conditions and practices, investigate selected accidents, dangerous occurrences and notifiable diseases, and maintain a detailed record of work performed.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Composition of Safety Committee in mines</title>
<link>https://www.taxtmi.com/acts?id=54243</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54243</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[The Safety Committee in mines must have equal representation of employer and workers, with a maximum of twenty members. Employer representatives are nominated by the employer and include the manager as Chairperson, five nominated officials or competent persons, and the Safety Officer or senior-most official as Secretary. Worker representatives are chosen through the recognised negotiating union or negotiating council, or otherwise by the workers themselves, with provision for electronic selection, adequate women's representation, dispute resolution by the Regional Labour Commissioner (Central), discipline-wise representation from mining, electrical and mechanical sections, and a three-year tenure.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Technical Committees or Advisory Committees</title>
<link>https://www.taxtmi.com/acts?id=54239</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54239</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Technical Committees or Advisory Committees may be constituted by the Central Government to assist the National Board, with prescribed qualifications, experience, and special mine-related eligibility for membership. The committees may include members from diverse institutions, may form sub-committees, and must follow procedure as directed by the Central Government or the National Board. The rule also governs travelling allowance, resignation, vacancy, cessation for non-attendance, disqualification, and removal of members or Chairperson.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Provisions relating to National Occupational Safety and Health Advisory Board</title>
<link>https://www.taxtmi.com/acts?id=54238</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54238</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Rule 11 governs the appointment, resignation, vacancy, cessation, disqualification, removal, and travelling allowance of members of the National Occupational Safety and Health Advisory Board. It requires appointment of specified members by the Central Government through notification, permits non-ex officio members to resign in writing, and provides that membership may cease after three consecutive unattended meetings without leave, subject to relaxation by the Central Government for sufficient cause. It also prescribes disqualifications, authorises removal for loss of representative character after reasonable opportunity, and separately regulates travelling allowance for official and non-official members.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Letter of appointment to employee</title>
<link>https://www.taxtmi.com/acts?id=54233</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54233</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[No employee may be engaged in any establishment unless an appointment letter is issued in the prescribed format, containing identification details, employment particulars, wages and allowances, social security applicability, and the broad nature of duties. The format also requires, for women employees, disclosure of benefits under Chapter VI of the Code on Social Security, 2020, and may include any other necessary information, with the employer's signature or digital signature.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Definitions</title>
<link>https://www.taxtmi.com/acts?id=54229</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54229</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Rule 2 defines key expressions for the Occupational Safety, Health and Working Conditions (Central) Rules, 2026. The term "Code" refers to the Occupational Safety, Health and Working Conditions Code, 2020, while "FORM" means the forms annexed in Annexure VII and "Annexure" means the list annexed to the rules. The expression "Officer in charge of canteen" is defined as the person, other than the manager, appointed by the employer to secure compliance with canteen-related requirements under the Code.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Short title and commencement</title>
<link>https://www.taxtmi.com/acts?id=54228</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54228</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[The Central Government has framed the Occupational Safety, Health and Working Conditions (Central) Rules, 2026 under the Occupational Safety, Health and Working Conditions Code, 2020, after publication of the draft rules and consideration of public objections and suggestions. The notification supersedes several earlier labour-related central rules, including rules governing dock workers, construction workers, mines, contract labour, inter-State migrant workmen, working journalists, cine-workers, sales promotion employees, and maintenance of registers under various labour laws, subject to the stated exception for things done or omitted before supersession. The rules extend to the whole of India and come into force on publication in the Official Gazette.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Manner of determining misuse of any benefit by an establishment or by any other person under section 148</title>
<link>https://www.taxtmi.com/acts?id=54490</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54490</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Misuse of any benefit under the Code or the rules may be determined on the recommendations of the authority, the competent authority, or the Social Security Organisation. If the Central Government is satisfied that an establishment or any person has misused such benefit, it may issue a notification depriving that establishment or person of the benefit for the period specified in the notification. No such order may be passed unless the concerned establishment or person is given an opportunity of being heard.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Terms and conditions for compliance of exempted establishment</title>
<link>https://www.taxtmi.com/acts?id=54488</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54488</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Exempted establishments must maintain records of exempted employees and furnish returns and other information to the Corporation as specified by regulations. If the legal status of an exempted establishment changes through merger, demerger, acquisition, sale, amalgamation, or conversion into a subsidiary, the exemption is deemed cancelled and a fresh application must be made to the appropriate Government. After exemption is granted, the establishment or employer must comply with the terms and conditions of the applicable Provident Fund, Pension, or Insurance Scheme.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Time limit for Central Board or Corporation to provide views on application for exemption</title>
<link>https://www.taxtmi.com/acts?id=54487</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54487</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[The Central Board or the Corporation must forward its views on an application seeking exemption under section 143 to the appropriate Government within six months of receiving the proposal. If views cannot be provided within that period, the appropriate Government may extend the time limit or take action on the exemption application as it considers fit.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Eligibility conditions for grant of exemption</title>
<link>https://www.taxtmi.com/acts?id=54486</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54486</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Eligibility for exemption under section 143 requires substantially similar or superior benefits, electronic or other application, three years' continuous compliance without default, prescribed membership levels, positive net worth, employee consent for Chapter III, Aadhaar seeding, and online claim and grievance facilities for Chapter III. Grant of exemption takes effect from the notification date and may include further terms. Extension must be sought six months before expiry, with Chapter IV extensions subject to continued compliance, prior consultation of the Corporation, and scheme-based terms for provident fund, pension, or insurance exemptions.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Establishment and administration of Social Security Fund</title>
<link>https://www.taxtmi.com/acts?id=54485</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54485</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Establishment of a Social Security Fund requires that specified receipts be credited to separate accounts and used to meet expenses for schemes notified for un-organised workers, gig workers and platform workers. The Central Government may identify initial funding and replenishment sources, and the Fund is administered through a designated agency that must follow Government directions, maintain accounts in the prescribed form, and submit them periodically.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Proceedings after transfer of matters</title>
<link>https://www.taxtmi.com/acts?id=54482</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54482</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Proceedings transferred to the competent authority under section 92 may be initiated afresh or continued from prior proceedings under section 91, including any part of them, if the authority is satisfied that the interests of the parties will not be prejudiced. The rule provides procedural flexibility after transfer while preserving fairness to the parties and allowing the receiving authority to adopt the existing record or restart the process as appropriate.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Rules to give effect to arrangements with other countries for transfer of money paid as compensation under section 159</title>
<link>https://www.taxtmi.com/acts?id=54481</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54481</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Rules are prescribed for transferring compensation money to other countries, including deduction of transmission costs, preparation and certification of a memorandum, forwarding through the Authorised Officer, safe transmission to the receiving authority, reports on action taken, disposal of received sums in accordance with the Code, and return of any un-disbursed balance to the transferring authority.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Rate of interest payable by employer under clause (a) of sub-section (3) of section 77</title>
<link>https://www.taxtmi.com/acts?id=54478</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54478</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Employer liability for interest on unpaid employee compensation arises if compensation payable under section 77 is not paid within thirty days. The employer must then pay simple interest from the date the compensation becomes payable until the date of payment, at twelve per cent per annum or any other rate notified by the Central Government from time to time.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Establishment and maintenance of career centre</title>
<link>https://www.taxtmi.com/acts?id=54476</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54476</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[The appropriate Government may establish, run and maintain a career centre by notification, including by designating an existing employment exchange, office, portal, or other authorised centre. Until such notification, existing local Employment Exchanges function as regional career centres and Central Employment Exchanges as central career centres. Career centres may also be run under agreements with institutions, local authorities, local bodies, or private bodies, and must collect employment-related information, provide career counselling and vocational guidance, organise job fairs and studies, and carry out other notified services.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
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        <item>
<title>Account and annual report</title>
<link>https://www.taxtmi.com/acts?id=54473</link>
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<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Corporation accounts are to be maintained in complete and accurate form, balanced annually, and prepared as revenue accounts and balance sheet within specified timelines, subject to limited extension. The annual accounts are to undergo scrutiny by the Comptroller and Auditor General, whose audit powers include calling for documents, requiring attendance, and seeking declarations or statements. The audit report, annual report, and authenticated accounts are then to be considered, adopted, submitted to the Central Government, and laid before Parliament.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
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<title>Registration of un-organised workers, gig workers and platform workers</title>
<link>https://www.taxtmi.com/acts?id=54469</link>
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<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Registration of unorganised workers, gig workers and platform workers is required on the designated Central Government portal for persons who have completed sixteen years of age. Registration is to be made on a self-declaration basis with Aadhaar and prescribed documents, and the appropriate Government, aggregators and designated service agencies are assigned roles in registration, issuance of a unique number and digital identity card, portal access, and periodic updation of particulars. Additional eligibility conditions may be notified for scheme benefits, and failure to update particulars may affect eligibility.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
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        <item>
<title>Recovery of due and exemption</title>
<link>https://www.taxtmi.com/acts?id=54468</link>
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<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Recovery of unpaid cess, interest, overdue payment and penalty is initiated by the assessing officer through a certificate sent to the district recovery officer for recovery as arrears of land revenue or under the corresponding State law. The assessing officer may inspect construction establishments with prior approval, examine records and materials, assess construction activity, and take measurements or photographs for reasonable assessment. Employers seeking exemption where cess is already payable under a corresponding State law may apply for a Central Government notification, and assessment proceedings are stayed for thirty days or until the order is conveyed.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
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        <item>
<title>Time limit for payment of cess and rate of interest</title>
<link>https://www.taxtmi.com/acts?id=54463</link>
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<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Payment of cess is treated as made on the date of deposit with the cess collector, deduction at source, or deposit with the local authority, depending on the mode used. If an employer fails to pay cess within the time specified in the assessment order, interest is payable on the unpaid amount at one percent per month or part thereof from the due date until actual payment. The rule thus fixes the time of payment and the consequence of delay.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
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        <item>
<title>Employees and crèche facility</title>
<link>https://www.taxtmi.com/acts?id=54458</link>
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<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Cre che facility is required in establishments employing fifty or more employees for children below six years, with prescribed standards for accommodation, safety, staffing, equipment, feeding, sanitation, first aid, kitchen facilities and drinking water. A common cre che may be used in notified industrial parks or industrial areas if easily accessible. In specified cases, an agreement may substitute a monthly cre che allowance for eligible employees, subject to minimum payment and child-number limits.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Duration of nursing breaks</title>
<link>https://www.taxtmi.com/acts?id=54457</link>
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<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Each of the two nursing breaks is 15 minutes, and women on duty may receive an additional sufficient period for travel to and from the cre che or the place where their children are left, subject to a maximum of 15 minutes. Any dispute about that extra period must be referred to the competent authority for determination.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
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        <item>
<title>Gratuity invested for benefit of minor</title>
<link>https://www.taxtmi.com/acts?id=54452</link>
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<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Gratuity payable to a nominee or heir who is a minor must be invested by the competent authority in a term deposit with the State Bank of India or any nationalised bank for the minor's benefit. The rule applies where the employer deposits the gratuity amount with the competent authority, and the investment is required to secure the amount until it can be dealt with for the minor's benefit.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
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        <item>
<title>Administration of Fund</title>
<link>https://www.taxtmi.com/acts?id=54451</link>
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<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Administration of the Employees' State Insurance Fund requires authorised receipt, acknowledgement, and deposit of all moneys in approved banks, with monthly statements of deposits and withdrawals examined by the Director General. Fund accounts are to be operated only by authorised officers, payments must follow prescribed cheque or electronic procedures, and expenditure must generally be covered by a current budget grant, subject to limited authorisation and protection of benefit payments and sanctioned posts. The rule also prescribes the preparation, approval, submission, and placement of annual and supplementary budget estimates, together with re-appropriation controls and restrictions on new services and administrative expense transfers.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
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<title>Proceedings before Employees' Insurance Court, etc.</title>
<link>https://www.taxtmi.com/acts?id=54450</link>
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<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Proceedings before an Employees' Insurance Court are commenced by application of the Corporation, the aggrieved person, or the employer, and are ordinarily instituted before the Court for the local area where the insured person was working when the dispute arose. The Court may transfer a pending matter to another Employees' Insurance Court in the same State for convenience, and the State Government may transfer a pending matter to a Court in another State with that State's consent. The transferee Court continues the proceedings from the stage of transfer as if originally instituted there.]]></description>
<category>TaxLaws</category>
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<title>Terms and conditions for operation of scheme for other beneficiaries</title>
<link>https://www.taxtmi.com/acts?id=54449</link>
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<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Terms and conditions for providing benefits under the scheme for other beneficiaries under section 44 are to be notified by the Central Government from time to time. The user charges are to be specified by the Corporation from time to time, subject to prior approval of the Central Government.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Capitalised value of benefit payable to the employee</title>
<link>https://www.taxtmi.com/acts?id=54448</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54448</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[The capitalised value of permanent disablement benefit and dependants' benefit is calculated by multiplying the daily rate of benefit with the multiplication factor based on the age of the insured person or the dependants, as prescribed in the regulations made under section 157.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
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        <item>
<title>Employees’ State Insurance Society</title>
<link>https://www.taxtmi.com/acts?id=54447</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54447</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[The Employees' State Insurance Society may be established by the State Government as a managerial and health care body and must be registered under the applicable State law. It is to function through a Governing Body, Executive Committee, Chief Executive Officer and Secretariat, with specified composition, quorum, meeting frequency, financial controls, banking arrangements, member tenure, litigation capacity, deputation-based staffing, and entitlement of non-official members to travelling and daily allowance.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Qualification and other conditions of Insured Person and his family for claiming medical benefit</title>
<link>https://www.taxtmi.com/acts?id=54446</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54446</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Medical benefit entitlement depends on contribution status, sickness or maternity benefit eligibility, disablement benefit, and specified contribution thresholds. First-time insured persons, re-employed persons, dependants, family members, and spouses of permanently disabled or deceased insured persons receive coverage only within the stated periods and subject to prescribed contributions, proof requirements, and notified scales of treatment. Treatment is confined to the facilities and regulations provided, and reimbursement of expenses is generally excluded except as permitted by regulation.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Appeal to Medical Appeal Tribunal</title>
<link>https://www.taxtmi.com/acts?id=54444</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54444</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[A decision of the medical board may be appealed by the insured person or the Corporation to the Medical Appeal Tribunal within ninety days from communication of the decision, with delayed filing allowed on sufficient cause. The appeal must be made in the prescribed form and may be sent by speed post with registration or presented personally to the Chairperson.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Qualification for claiming benefits</title>
<link>https://www.taxtmi.com/acts?id=54443</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54443</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Qualification for sickness benefit depends on contribution payment for not less than seventy-eight days in the relevant contribution period, subject to reduced thresholds for a first short contribution period and for insured women receiving maternity benefit or insured persons receiving temporary disablement benefit. Sickness benefit is payable at seventy per cent of the standard benefit rate, is not available for the first two days of sickness except in the stated recurrence case, and is capped at ninety-one days in any two consecutive benefit periods. Extended sickness benefit, maternity benefit, medical bonus, disablement benefit, and dependants' benefit are governed by separate qualification rules, rates, periods, and ceilings.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Limit for funeral expenses</title>
<link>https://www.taxtmi.com/acts?id=54442</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54442</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[The funeral expenses payable under the proviso to clause (f) of section 32(1) are to be notified by the Employees' State Insurance Corporation, and the prescribed amount is twenty thousand rupees.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Administrative expenses</title>
<link>https://www.taxtmi.com/acts?id=54441</link>
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<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Administrative expenses of the Employees' State Insurance Corporation cover specified costs including allowances, salaries and benefits, office maintenance, audit and valuation, court expenses, contractual and legal payments, publicity, and evaluation studies. The annual expenditure on such administrative expenses is capped at fifteen per cent of the Corporation's total revenue income. The Employees' State Insurance Scheme includes the schemes under Chapter IV and related rules, regulations, notifications and administrative instructions administered by the Corporation.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Insurance of employees</title>
<link>https://www.taxtmi.com/acts?id=54439</link>
<guid isPermaLink="true">https://www.taxtmi.com/acts?id=54439</guid>
<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Employer registration of employees requires entry of the employee's name, Aadhaar number and other particulars on the specified portal before or on the date of employment, unless already registered under Chapter IV of the Code. An insurance number is automatically allotted for thirty days, after which the employer must update the declaration form particulars and the Corporation must provide an Aadhaar-linked identity card to the insured person and dependent family members. The employer is responsible for employee particulars, the insured person for family particulars, and the insurance number is used for contributions and benefit access under the Code.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
        <item>
<title>Holding of property, etc.</title>
<link>https://www.taxtmi.com/acts?id=54438</link>
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<pubDate>Thu, 14 May 2026 20:45:12 +0530</pubDate>
<description><![CDATA[Power is conferred on the Director General, subject to conditions and Standing Committee sanction where required, to acquire, dispose of, lease, and otherwise deal with Corporation property. The Corporation may also enter into contracts necessary for the Code, with specified authority, expenditure thresholds, and seal requirements, and may raise loans only with Standing Committee resolution and prior Central Government approval, including authority to mortgage vested property for repayment security.]]></description>
<category>TaxLaws</category>
<category>Act-Rules</category>
<category>TaxTMI</category>
        </item>
<item>
<title>TMI Updates - Newsletter dated: May 14, 2026</title>
<link>https://www.taxtmi.com/newsletter?id=05/14/2026</link>
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<description><![CDATA[Newsletter for tax updates and legal information]]></description>
<category>Daily Updates</category>
<category>Tax</category>
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