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Legal cross-reference

Section–Rule–Notification concordance

Reviewed by Finin2min Editorial Desk · Last reviewed 16 July 2026

Page contents

Direct links between each Act section, express section citations detected in the 2026 Central Rules, Ministry notification entries and the operational consequence.

SectionHeadingCentral RulesNotificationConsequence
1Short title, extent and commencementNo express citation detectedCode-wideApply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
2DefinitionsRule 2—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
3Prohibition of discrimination on ground of genderNo express citation detected—Discriminatory pay or recruitment can lead to claims, corrective pay liability and enforcement proceedings.
4Decision as to disputes with regard to same or similar nature of workNo express citation detectedSection 4Discriminatory pay or recruitment can lead to claims, corrective pay liability and enforcement proceedings.
5Payment of minimum rate of wagesNo express citation detected—Underpayment or delayed payment can generate employee claims, compensation/recovery and offence exposure under the Code.
6Fixation of minimum wagesRule 3—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
7Components of minimum wagesNo express citation detectedSection 7(2)Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
8Procedure for fixing and revising minimum wagesRule 2—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
9Power of Central Government to fix floor wageNo express citation detected—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
10Wages of employee who works for less than normal working dayRule 12—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
11Wages for two or more classes of workNo express citation detected—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
12Minimum time rate wages for piece workNo express citation detected—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
13Fixing hours of work for normal working dayRule 8—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
14Wages for overtime workRule 8; Rule 9—Underpayment or delayed payment can generate employee claims, compensation/recovery and offence exposure under the Code.
15Mode of payment of wagesNo express citation detected—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
16Fixation of wage periodNo express citation detected—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
17Time limit for payment of wagesNo express citation detected—Underpayment or delayed payment can generate employee claims, compensation/recovery and offence exposure under the Code.
18Deductions which may be made from wagesRule 13; Rule 17; Rule 18—Underpayment or delayed payment can generate employee claims, compensation/recovery and offence exposure under the Code.
19FinesRule 14; Rule 15; Rule 16; Rule 51—An unauthorised or procedurally defective deduction can be ordered to be repaid, with compensation and related enforcement exposure.
20Deductions for absence from dutyRule 17—An unauthorised or procedurally defective deduction can be ordered to be repaid, with compensation and related enforcement exposure.
21Deductions for damage or lossRule 18; Rule 51—An unauthorised or procedurally defective deduction can be ordered to be repaid, with compensation and related enforcement exposure.
22Deductions for services renderedNo express citation detected—An unauthorised or procedurally defective deduction can be ordered to be repaid, with compensation and related enforcement exposure.
23Deductions for recovery of advancesRule 19—An unauthorised or procedurally defective deduction can be ordered to be repaid, with compensation and related enforcement exposure.
24Deductions for recovery of loansRule 20—An unauthorised or procedurally defective deduction can be ordered to be repaid, with compensation and related enforcement exposure.
25Chapter not to apply to Government establishmentsNo express citation detected—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
26Eligibility for bonus, etcRule 21; Rule 22; Rule 23; Rule 27; Rule 28—Underpayment or delayed payment can generate employee claims, compensation/recovery and offence exposure under the Code.
27Proportionate reduction in bonus in certain casesNo express citation detected—Incorrect eligibility, computation or timing may create bonus arrears, claims, recovery and penalty exposure.
28Computation of number of working daysNo express citation detected—Incorrect eligibility, computation or timing may create bonus arrears, claims, recovery and penalty exposure.
29Disqualification for bonusNo express citation detected—Incorrect eligibility, computation or timing may create bonus arrears, claims, recovery and penalty exposure.
30Establishments to include departments, undertakings and branchesNo express citation detected—Incorrect eligibility, computation or timing may create bonus arrears, claims, recovery and penalty exposure.
31Payment of bonus out of allocable surplusNo express citation detectedSection 31(3)Underpayment or delayed payment can generate employee claims, compensation/recovery and offence exposure under the Code.
32Computation of gross profitsRule 24; Rule 25—Incorrect eligibility, computation or timing may create bonus arrears, claims, recovery and penalty exposure.
33Computation of available surplusNo express citation detected—Incorrect eligibility, computation or timing may create bonus arrears, claims, recovery and penalty exposure.
34Sums deductible from gross profitsRule 26—Incorrect eligibility, computation or timing may create bonus arrears, claims, recovery and penalty exposure.
35Calculation of direct tax payable by employerNo express citation detected—Incorrect eligibility, computation or timing may create bonus arrears, claims, recovery and penalty exposure.
36Set on and set off of allocable surplusRule 27; Rule 28—Incorrect eligibility, computation or timing may create bonus arrears, claims, recovery and penalty exposure.
37Adjustment of customary or interim bonus against bonus payable under this CodeNo express citation detected—Incorrect eligibility, computation or timing may create bonus arrears, claims, recovery and penalty exposure.
38Deduction of certain amounts from bonus payableNo express citation detected—Incorrect eligibility, computation or timing may create bonus arrears, claims, recovery and penalty exposure.
39Time limit for payment of bonusNo express citation detectedSection 39(1)Underpayment or delayed payment can generate employee claims, compensation/recovery and offence exposure under the Code.
40Application of this Chapter to establishments in public sector in certain casesNo express citation detected—Incorrect eligibility, computation or timing may create bonus arrears, claims, recovery and penalty exposure.
41Non-applicability of this ChapterNo express citation detected—Incorrect eligibility, computation or timing may create bonus arrears, claims, recovery and penalty exposure.
42Central Advisory Board and State Advisory BoardsRule 2; Rule 29—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
43Responsibility for payment of various duesRule 21—Underpayment or delayed payment can generate employee claims, compensation/recovery and offence exposure under the Code.
44Payment of various undisbursed dues in case of death of employeeRule 45; Rule 46—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
45Claims under Code and procedure thereofRule 2; Rule 49; Rule 50Section 45(1)Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
46Reference of disputes under this CodeNo express citation detected—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
47Presumption about accuracy of balance sheet and profit and loss account of corporations and companiesNo express citation detected—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
48Audit of account of employers not being corporations or companiesNo express citation detected—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
49AppealRule 2; Rule 50Section 49(1)Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
50Records, returns and noticesRule 51; Rule 52—Record, return or inspection failures can obstruct the employer defence and may trigger adjudication or prosecution under the applicable offence provision.
51Appointment of Inspector-cum-Facilitators and their powersRule 2Section 51(1)Record, return or inspection failures can obstruct the employer defence and may trigger adjudication or prosecution under the applicable offence provision.
52Cognizance of offencesNo express citation detected—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
53Power of officers of appropriate Government to impose penalty in certain casesRule 53; Rule 54Section 53The consequence depends on the charged contravention, repeat status, responsible-person facts and whether adjudication, prosecution or composition applies.
54Penalties for offencesNo express citation detected—The consequence depends on the charged contravention, repeat status, responsible-person facts and whether adjudication, prosecution or composition applies.
55Offences by companiesNo express citation detected—The consequence depends on the charged contravention, repeat status, responsible-person facts and whether adjudication, prosecution or composition applies.
56Composition of offencesRule 54Section 56(1)The consequence depends on the charged contravention, repeat status, responsible-person facts and whether adjudication, prosecution or composition applies.
57Bar of suitsNo express citation detected—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
58Protection of action taken in good faithNo express citation detected—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
59Burden of proofNo express citation detected—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
60Contracting outNo express citation detected—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
61Effect of laws agreements, etc., inconsistent with this CodeNo express citation detected—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
62Delegation of powersNo express citation detected—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
63Exemption of employer from liability in certain casesNo express citation detected—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
64Protection against attachments of assets of employer with GovernmentNo express citation detected—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
65Power of Central Government to give directionsNo express citation detected—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
66SavingNo express citation detected—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
67Power of appropriate Government to make rulesNo express citation detected—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
68Power to remove difficultiesNo express citation detected—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
69Repeal and savingsNo express citation detected—Apply the specific claims, recovery, adjudication, penalty and appeal provisions; do not infer a penalty solely from the section heading.
Reliance note: Read the current Gazette/India Code text, the applicable Central or State rules and later notifications before acting. This page is educational and does not replace matter-specific legal advice.

Source and review trail

Use the current official instrument, portal or regulator publication before acting.

This page reflects the published text; publication of a Code or Central Rule does not by itself establish its commencement date or applicability in every State.

Official starting point
www.labour.gov.in
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Author: CA Nikhil Gupta · Legal position reviewed as at 16 July 2026.
Educational purposes only. Exact notified law, rules, schemes, regulator instruments, judicial decisions, state overlays, portal behaviour and facts must be checked before reliance. Verify with a qualified professional.