TaxTMI 
TaxTMI 
Definitions
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....g company or any insurance company (by whatever name called) established by a Central Act or a corporation or other authority established by a Central Act or a Central public sector undertaking or subsidiary companies set up by the Central public sector undertakings or autonomous bodies owned or controlled by the Central Government, including establishment of contractors for the purposes of such establishment, corporation or other authority, Central public sector undertakings, subsidiary companies or autonomous bodies, as the case may be, the Central Government: Provided that in the case of Central Public Sector Undertakings the appropriate Government shall continue to be the Central Government even if the holding of the Central Government reduces to less than fifty per cent. equity of the Central Government in that Public Sector Undertakings after the commencement of this Code; and (ii) in relation to a factory, motor transport undertaking, plantation, newspaper establishment and establishment relating to beedi and cigar including the establishments not specified in clause (i), the concerned State Government where it is situated. Explanation.- For the re....
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....il and gas installations, electric lines, internet towers, wireless, radio, television, telephone, telegraph and overseas communications, dams, canals, reservoirs, watercourses, tunnels, bridges, viaducts, aqua-ducts, pipelines, towers, cooling towers, transmission towers and such other work as may be specified in this behalf by the Central Government, by notification, but does not include building or other construction work which is related to any factory or mine and the building or other construction work where such work is for own residential purposes of an individual or group of individuals for their own residence and the total cost of such work does not exceed rupees fifty lakhs or such higher amount and employing more than such number of workers as may be notified by the appropriate Government; (i) "building worker" means a person who is employed to do any highly skilled, skilled, semi-skilled or unskilled, manual, technical or clerical work for hire or reward, whether the terms of such employment are express or implied, in connection with any building or other construction work, but does not include any such person who is employed mainly in a managerial or superviso....
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.... public interest; (p) "core activity of an establishment" means any activity for which the establishment is set up and includes any activity which is essential or necessary to such activity: Provided that the following shall not be considered as essential or necessary activity, if the establishment is not set up for such activity, namely:- (i) sanitation works, including sweeping, cleaning, dusting and collection and disposal of all kinds of waste; (ii) watch and ward services including security services; (iii) canteen and catering services; (iv) loading and unloading operations; (v) running of hospitals, educational and training Institutions, guest houses, clubs and the like where they are in the nature of support services of an establishment; (vi) courier services which are in nature of support services of an establishment; (vii) civil and other constructional works, including maintenance; (viii) gardening and maintenance of lawns and other like activities; (ix) housekeeping and laundry services, and other like activities, where these are in nature of support services of an establis....
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....ation (including the concomitant operations of handling and transport of minerals up to the point of dispatch and of gathering sand and transport thereof to the mine); (b) in operations or services relating to the development of the mine including construction of plant therein but excluding construction of buildings, roads, wells and any building work not directly connected with any existing or future mining operations; (c) in operating, servicing, maintaining or repairing any part of any machinery used in or about the mine; (d) in operations, within the premises of the mine, of loading for dispatch of minerals; (e) in any office of mine; (f) in any welfare, health, sanitary or conservancy services required to be provided under this Code relating to mine, or watch and ward, within the premises of the mine excluding residential area; or (g) in any kind of work, whatsoever, which is preparatory or incidental to, or connected with, mining operations; (u) "employer" means a person who employs, whether directly or through any person, or on his behalf, or on behalf of any person, one or more employees in his establishment and....
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.... which a manufacturing process is being carried on with the aid of power, or is ordinarily so carried on; or (ii) whereon forty or more workers are working, or were working on any day of the preceding twelve months, and in any part of which a manufacturing process is being carried on without the aid of power, or is ordinarily so carried on, but does not include a mobile unit belonging to the armed forces of the Union, railways running shed or a hotel, restaurant or eating place: Provided that where under any law for the time being in force in a State immediately before the commencement of this Code, the number of workers specified is more or less than the number specified in clause (i) or clause (ii), then, the number specified under the law of the State shall prevail in that State till it is amended by the competent Legislature. Explanation I.- For computing the number of workers for the purposes of this clause all the workers (in different groups and relays) in a day shall be taken into account. Explanation II.- For the purposes of this clause, the mere fact that an Electronic Data Processing Unit or a Computer Unit is installed in any....
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....nd includes a godown attached thereto; (zd) "industry" means any systematic activity carried on by co-operation between an employer and worker (whether such worker is employed by such employer directly or by or through any agency, including a contractor) for the production, supply or distribution of goods or services with a view to satisfy human wants or wishes (not being wants or wishes which are merely spiritual or religious in nature), whether or not,- (i) any capital has been invested for the purpose of carrying on such activity; or (ii) such activity is carried on with a motive to make any gain or profit, but does not include- (a) institutions owned or managed by organisations wholly or substantially engaged in any charitable, social or philanthropic services; or (b) any activity of the appropriate Government relatable to the sovereign functions of the appropriate Government including all the activities carried on by the Departments of the Central Government dealing with defence research, atomic energy and space; or (c) any domestic service; or (d) any other activity as may be notified by the Central Government; ....
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....ection (1) of section 42; (zk) "metro railway" means the metro railway as defined in sub-clause (i) of clause (1) of section 2 of the Metro Railways (Operation and Maintenance) Act, 2002 (60 of 2002); (zl) "mine" means any excavation where any operation for the purpose of searching for or obtaining minerals has been or is being carried on and includes- (i) all borings, bore holes, oil wells and accessory crude conditioning plants, including the pipe conveying mineral oil within the oilfields; (ii) all shafts, in or adjacent to and belonging to a mine, whether in the course of being sunk or not; (iii) all levels and inclined planes in the course of being driven; (iv) all open cast workings; (v) all conveyors or aerial ropeways provided for bringing into or removal from a mine of minerals or other articles or for the removal of refuse therefrom; (vi) all adits, levels, planes, machinery, works, railways, tramways and sidings in or adjacent to and belonging to a mine; (vii) all protective works being carried out in or adjacent to a mine; (viii) all workshops and stores situated within the precinc....
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....ral Government; (zq) "newspaper establishment" means an establishment under the control of any person or body of persons, whether incorporated or not, for the production or publication of one or more newspapers or for conducting any news agency or syndicate and includes following newspaper establishments which shall be deemed to be one establishment, namely:- (i) two or more newspaper establishments under common control; (ii) two or more newspaper establishments owned by an individual and his or her spouse unless it is shown that such spouse is a sole proprietor or partner or a shareholder of a corporate body on the basis of his or her own individual funds; (iii) two or more newspaper establishments publishing newspapers bearing the same or similar title and in the same language in any place in India or bearing the same or similar title but in different languages in the same State or Union territory. Explanation 1.- For the purposes of sub-clause (i) two or more establishments shall be deemed to be under common control where- (a) (i) the newspaper establishments are owned by a common individual or individuals; (ii)....
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.... shall be deemed to be the occupier: Provided further that in the case of a ship which is being repaired, or on which maintenance work is being carried out, in a dry dock which is available for hire, the owner of the dock shall be deemed to be the occupier for all purposes except the matters as may be prescribed by the Central Government which are directly related to the condition of ship for which the owner of ship shall be deemed to be the occupier; (zt) "office of the mine" means an office at the surface of the mine concerned; (zu) "open cast working" means a quarry, that is to say, an excavation where any operation for the purpose of searching for or obtaining minerals has been or is being carried on, not being a shaft or an excavation which extends below superjacent ground; (zv) "ordinarily employed" with reference to any establishment or part thereof, means the average number of persons employed per day in the establishment or part thereof during the preceding calendar year obtained by dividing the number of man days worked by the number of working days excluding rest days and other non-working days; (zw) "owner", in relation to....
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....iate Government under this Code; (zz) "principal employer", where the contract labour is employed or engaged, means- (i) in relation to any office or Department of the Government or a local authority, the head of that office or Department or such other officer as the Government or the local authority, may specify in this behalf; (ii) in a factory, the owner or occupier of the factory and where a person has been named as the manager of the factory, the person so named; (iii) in a mine, the owner or agent of the mine; (iv) in relation to any other establishment, any person responsible for the supervision and control of the establishment; (zza) "producer", in relation to audio-visual production, means the company, firm or other person by whom the arrangements necessary for producing such audio-visual (including the raising of finances and engaging audio-visual workers for producing audio-visual) are undertaken. Explanation.- For the purposes of this clause, the expressions "company" and "firm" have the same meaning as respectively assigned to them in the Companies Act, 2013 (18 of 2013) and the Indian Partnership Act, 1932....
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....rk done in such employment, and includes,- (i) basic pay; (ii) dearness allowance; and (iii) retaining allowance, if any, but does not include- (a) any bonus payable under any law for the time being in force, which does not form part of the remuneration payable under the terms of employment; (b) the value of any house-accommodation, or of the supply of light, water, medical attendance or other amenity or of any service excluded from the computation of wages by a general or special order of the appropriate Government; (c) any contribution paid by the employer to any pension or provident fund, and the interest which may have accrued thereon; (d) any conveyance allowance or the value of any travelling concession; (e) any sum paid to the employed person to defray special expenses entailed on him by the nature of his employment; (f) house rent allowance; (g) remuneration payable under any award or settlement between the parties or order of a court or Tribunal; (h) any overtime allowance; (i) any commission payable to the employee; (j) any gratuity payable on the ....