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Industrial Relations (Central) Rules, 2026 · CHAPTER XIII — MISCELLANEOUS

Rule 45: Expenses of witness

Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026

Rule 45 — Governs expenses of witness and the rights, duties, powers or procedure expressly stated in this rule. Key operative text: Every person who attends or otherwise appears on receipt of a summon as a witness before any proceeding, shall be entitled to an allowance for the expenses on the same rates as applicable to witnesses in a civil court in the…

Full notified rule textG.S.R. 342(E), 8 May 2026Source checked: 20 August 2026
Rule status

Industrial Relations (Central) Rules, 2026 were finally notified under G.S.R. 342(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

  • Every person who attends or otherwise appears on receipt of a summon as a witness before any proceeding, shall be entitled to an allowance for the expenses on the same rates as applicable to witnesses in a civil court in the State where such enquiry, adjudication or arbitration, as the case may be, is being conducted.

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

Full notified text — Rule 45

English rule text transcribed from the final official 2026 Gazette PDF; layout is normalised for web reading. The Gazette controls.
45. Expenses of witness.– Every person who attends or otherwise appears on receipt of a summon as a witness before
any proceeding, shall be entitled to an allowance for the expenses on the same rates as applicable to witnesses in a civil
court in the State where such enquiry, adjudication or arbitration, as the case may be, is being conducted.

Application and evidence

  1. Primary statutory test — Every person who attends or otherwise appears on receipt of a summon as a witness before any proceeding, shall be entitled to an allowance for the expenses on the same rates as applicable to witnesses in a civil court in the State where such enquiry, adjudication or arbitration, as the case may be, is being conducted.
  2. Code Section mapping — 49. Read the mapped provision together with this text rather than treating the concordance as a substitute for it.

Cross-references & prescribed forms

Sections cited/mapped

Forms

No form is directly mapped in the current rule register.

Worked example

Suppose an industrial establishment reaches a step governed by expenses of witness. HR/IR should create a dated file showing coverage, the competent authority/union status, required notice or application, service proof and the result. One operative text point to test is: “Every person who attends or otherwise appears on receipt of a summon as a witness before any proceeding, shall be entitled to an allowance for the expenses on the same rates as applicable to witnesses in a civil court in the State where such enquiry, adjudication or arbitration, ” Reconcile the mapped Code Section(s) 49.

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

Q&A — Rule 45

What is Rule 45 of the Industrial Relations (Central) Rules, 2026?

Rule 45 — Governs expenses of witness and the rights, duties, powers or procedure expressly stated in this rule. Key operative text: Every person who attends or otherwise appears on receipt of a summon as a witness before any proceeding, shall be entitled to an allowance for the expenses on the same rates as applicable to witnesses in a civil court in the…

What does Rule 45 require or permit?

A principal operative clause extracted from the notified rule is: “Every person who attends or otherwise appears on receipt of a summon as a witness before any proceeding, shall be entitled to an allowance for the expenses on the same rates as applicable to witnesses in a civil court in the State where such enquiry, adjudication or arbitration, as the case may be, is being conducted.” Read it with all sub-rules and provisos below.

Does Rule 45 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 45?

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

Which Code sections are linked to Rule 45?

The current concordance maps Rule 45 to Section(s) 49.

When did Rule 45 come into force?

The final Central Rules were notified as G.S.R. 342(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

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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.
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Editorial owner: CA Nikhil Gupta · Official-source set checked 20 August 2026; provision-level professional review remains matter-specific
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.