Rule 26: Deduction of further sums from gross profit

Rule 26 — Sets the legal controls for deduction of further sums from gross profit, including permitted grounds and any express limits in the provision. Key operative text: :–– The further sums speciﬁed in respect of the employer in Appendix D shall be deducted from the gross profit as prior charges under clause (c) of section 34.

Full notified rule textG.S.R. 343(E), 8 May 2026Source checked: 20 August 2026

Rule status

Code on Wages (Central) Rules, 2026 were finally notified under G.S.R. 343(E), 8 May 2026. The Central Rules must be read with the Code and any later amendment/corrigendum.

Official Gazette

Open the notified Rules ↗

Finin2min analysis — operative rule mechanics

Operative clauses

:–– The further sums speciﬁed in respect of the employer in Appendix D shall be deducted from the gross profit as prior charges under clause (c) of section 34.

Provisos / explanations

No proviso/explanation was separately extracted from this rule.

Thresholds & timelines

No explicit day/month/year/hour/percentage/rupee expression was detected in this rule text.

Mapped Code sections

Section 34

Full notified text — Rule 26

English rule text transcribed from the final official 2026 Gazette PDF; layout is normalised for web reading. The Gazette controls.

26. Deduction of further sums from gross profit:–– The further sums speciﬁed in respect of the
employer in Appendix D shall be deducted from the gross profit as prior charges under clause (c) of
section 34.

Application and evidence

Primary statutory test — :–– The further sums speciﬁed in respect of the employer in Appendix D shall be deducted from the gross profit as prior charges under clause (c) of section 34.
Code Section mapping — 34. Read the mapped provision together with this text rather than treating the concordance as a substitute for it.
Evidence file — retain facts and records proving the role/status of: Employer.

Cross-references & prescribed forms

Sections cited/mapped

Section 34

Forms

No form is directly mapped in the current rule register.

Worked example

An employer configuring payroll for deduction of further sums from gross profit should first identify the employee and wage period, then apply the exact provision and any linked rule. The system rule should be tested against a sample payslip and bank/payment record. A text point to test is: “:–– The further sums speciﬁed in respect of the employer in Appendix D shall be deducted from the gross profit as prior charges under clause (c) of section 34.” Reconcile the mapped Code Section(s) 34.

Illustrative only. Use the exact notified rule, prescribed form and competent authority.

Q&A — Rule 26

What is Rule 26 of the Code on Wages (Central) Rules, 2026?

What does Rule 26 require or permit?

A principal operative clause extracted from the notified rule is: “:–– The further sums speciﬁed in respect of the employer in Appendix D shall be deducted from the gross profit as prior charges under clause (c) of section 34.” Read it with all sub-rules and provisos below.

Does Rule 26 contain a proviso or explanation?

No standalone proviso or explanation was extracted from this rule text. Check the complete rule below for clause-level conditions.

What deadline, period, percentage or amount appears in Rule 26?

No explicit day/month/year/hour/percentage/rupee expression was detected in this rule text.

Which Code sections are linked to Rule 26?

The current concordance maps Rule 26 to Section(s) 34.

When did Rule 26 come into force?

The final Central Rules were notified as G.S.R. 343(E), 8 May 2026; Rule 1 states that the Rules come into force on publication. Check any later amendment or corrigendum before reliance.

Primary sources

Code on Wages (Central) Rules, 2026 — official Gazette PDF ↗

Code on Wages, 2019 — India Code ↗

Source check: 20 August 2026.

Jurisdiction note: This is the Central Rule corpus. Check State rules/notifications where the State Government is the appropriate Government and check later Gazette amendments before acting.