Legal position: reviewed as at 9 July 2026. Open official instrument.
| No. | Official heading | Chapter | Topic | Finin2min explanation | Current relevance |
|---|---|---|---|---|---|
| 1 | Short title extent, commencement and application. | CHAPTER I — PRELIMINARY | General administration | Covers short title extent, commencement and application under CHAPTER I — PRELIMINARY. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 2 | Definitions. | CHAPTER I — PRELIMINARY | Definitions and scope | Defines the terms and boundaries used for definitions. Apply these definitions before testing coverage or calculating any entitlement. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 3 | Registration and cancellation of an establishment. | CHAPTER I — PRELIMINARY | General administration | Covers registration and cancellation of an establishment under CHAPTER I — PRELIMINARY. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 4 | Constitution of Board of Trustees of Employees’ Provident Fund. | CHAPTER II — SOCIAL SECURITY ORGANISATIONS | EPF/EPS | Forms part of provident fund or pension governance. Reconcile membership, wage base, contribution, UAN, nomination, remittance and scheme-specific claims. | Monthly payroll, UAN/KYC, contractor reconciliation, exempt trusts, claims and retirement benefits. |
| 5 | Constitution of Employees’ State Insurance Corporation. | CHAPTER II — SOCIAL SECURITY ORGANISATIONS | ESI | Forms part of ESI coverage, contribution or benefits. Test wage ceiling, contribution period, registration, accident reporting and benefit documentation. | Coverage mapping, monthly contribution, employee registration, accident reporting and medical benefits. |
| 6 | National Social Security Board and State Unorganised Workers’ Board. | CHAPTER II — SOCIAL SECURITY ORGANISATIONS | Gig and unorganised workers | Covers national social security board and state unorganised workers’ board under CHAPTER II — SOCIAL SECURITY ORGANISATIONS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Registration, scheme design and aggregator contribution readiness. |
| 7 | Constitution of State Building Workers’ Welfare Boards. | CHAPTER II — SOCIAL SECURITY ORGANISATIONS | BOCW and cess | Covers constitution of state building workers’ welfare boards under CHAPTER II — SOCIAL SECURITY ORGANISATIONS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 8 | Disqualification and removal of a member of any Social Security Organisation. | CHAPTER II — SOCIAL SECURITY ORGANISATIONS | General administration | Covers disqualification and removal of a member of any social security organisation under CHAPTER II — SOCIAL SECURITY ORGANISATIONS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 9 | Procedure for transaction of business of Social Security Organisation, etc. | CHAPTER II — SOCIAL SECURITY ORGANISATIONS | General administration | Covers procedure for transaction of business of social security organisation, etc under CHAPTER II — SOCIAL SECURITY ORGANISATIONS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 10 | Executive Heads of Central Board and Corporation. | CHAPTER II — SOCIAL SECURITY ORGANISATIONS | General administration | Covers executive heads of central board and corporation under CHAPTER II — SOCIAL SECURITY ORGANISATIONS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 11 | Supersession of Corporation, Central Board, National Social Security Board or State Unorganised Workers’ Board or the Building Workers’ Welfare Board. | CHAPTER II — SOCIAL SECURITY ORGANISATIONS | Gig and unorganised workers | Covers supersession of corporation, central board, national social security board or state unorganised workers’ board or the building workers’ welfare board under CHAPTER II — SOCIAL SECURITY ORGANISATIONS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Registration, scheme design and aggregator contribution readiness. |
| 12 | State Board, Regional Boards, local committees, etc. | CHAPTER II — SOCIAL SECURITY ORGANISATIONS | General administration | Covers state board, regional boards, local committees, etc under CHAPTER II — SOCIAL SECURITY ORGANISATIONS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 13 | Entrustment of additional functions to Social Security Organisations. | CHAPTER II — SOCIAL SECURITY ORGANISATIONS | General administration | Covers entrustment of additional functions to social security organisations under CHAPTER II — SOCIAL SECURITY ORGANISATIONS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 14 | Appointment of officers of Central Board. | CHAPTER III — EMPLOYEES’ PROVIDENT FUND | General administration | Covers appointment of officers of central board under CHAPTER III — EMPLOYEES’ PROVIDENT FUND. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 15 | Schemes. | CHAPTER III — EMPLOYEES’ PROVIDENT FUND | General administration | Covers schemes under CHAPTER III — EMPLOYEES’ PROVIDENT FUND. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 16 | Funds. | CHAPTER III — EMPLOYEES’ PROVIDENT FUND | Fund governance | Covers funds under CHAPTER III — EMPLOYEES’ PROVIDENT FUND. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 17 | Contribution in respect of employees and contractors. | CHAPTER III — EMPLOYEES’ PROVIDENT FUND | Contract labour | Governs contractor or principal-employer responsibility. Map licensing/registration, wage payment, welfare, records, indemnities and oversight. | Vendor governance, principal-employer exposure and worker welfare. |
| 18 | Fund to be recognised under Act 43 of 1961. | CHAPTER III — EMPLOYEES’ PROVIDENT FUND | Fund governance | Covers fund to be recognised under act 43 of 1961 under CHAPTER III — EMPLOYEES’ PROVIDENT FUND. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 19 | Priority of payment of contributions over other debts. | CHAPTER III — EMPLOYEES’ PROVIDENT FUND | General administration | Covers priority of payment of contributions over other debts under CHAPTER III — EMPLOYEES’ PROVIDENT FUND. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 20 | Chapter not to apply to certain establishments. | CHAPTER III — EMPLOYEES’ PROVIDENT FUND | General administration | Covers chapter not to apply to certain establishments under CHAPTER III — EMPLOYEES’ PROVIDENT FUND. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 21 | Authorising certain employers to maintain provident fund accounts. | CHAPTER III — EMPLOYEES’ PROVIDENT FUND | EPF/EPS | Forms part of provident fund or pension governance. Reconcile membership, wage base, contribution, UAN, nomination, remittance and scheme-specific claims. | Monthly payroll, UAN/KYC, contractor reconciliation, exempt trusts, claims and retirement benefits. |
| 22 | Transfer of accounts. | CHAPTER III — EMPLOYEES’ PROVIDENT FUND | General administration | Covers transfer of accounts under CHAPTER III — EMPLOYEES’ PROVIDENT FUND. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 23 | Appeal to Tribunal. | CHAPTER III — EMPLOYEES’ PROVIDENT FUND | Claims and dispute resolution | Provides the route for appeal to tribunal. Track limitation periods, authority, documents, hearing rights and appeal steps. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 24 | Principal Officers and other staff. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | General administration | Covers principal officers and other staff under CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 25 | Employees’ State Insurance Fund. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | Fund governance | Covers employees’ state insurance fund under CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 26 | Purposes for which Employees’ State Insurance Fund may be expended. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | Fund governance | Covers purposes for which employees’ state insurance fund may be expended under CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 27 | Holding of property, etc. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | General administration | Covers holding of property, etc under CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 28 | All employees to be insured. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | General administration | Covers all employees to be insured under CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 29 | Contributions. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | General administration | Covers contributions under CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 30 | Administrative expenses. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | General administration | Covers administrative expenses under CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 31 | Provisions as to payment of contributions by employer, etc. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | General administration | Covers provisions as to payment of contributions by employer, etc under CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 32 | Benefits. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | General administration | Covers benefits under CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 33 | Corporation’s power to promote measures for health, etc., of Insured Persons. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | ESI | Forms part of ESI coverage, contribution or benefits. Test wage ceiling, contribution period, registration, accident reporting and benefit documentation. | Coverage mapping, monthly contribution, employee registration, accident reporting and medical benefits. |
| 34 | Presumption as to accident arising in course of employment. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | Occupational safety | Requires preventive workplace action relating to presumption as to accident arising in course of employment. Convert the provision into a risk assessment, accountable officer, training, incident reporting and evidence. | Risk prevention, welfare facilities, annual health checks, accident reporting and board oversight. |
| 35 | Accidents happening while acting in breach of law, etc. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | Occupational safety | Requires preventive workplace action relating to accidents happening while acting in breach of law, etc. Convert the provision into a risk assessment, accountable officer, training, incident reporting and evidence. | Risk prevention, welfare facilities, annual health checks, accident reporting and board oversight. |
| 36 | Occupational disease. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | Occupational safety | Requires preventive workplace action relating to occupational disease. Convert the provision into a risk assessment, accountable officer, training, incident reporting and evidence. | Risk prevention, welfare facilities, annual health checks, accident reporting and board oversight. |
| 37 | References to medical board. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | General administration | Covers references to medical board under CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 38 | Dependants’ benefit. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | General administration | Covers dependants’ benefit under CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 39 | Medical benefit. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | ESI | Forms part of ESI coverage, contribution or benefits. Test wage ceiling, contribution period, registration, accident reporting and benefit documentation. | Coverage mapping, monthly contribution, employee registration, accident reporting and medical benefits. |
| 40 | Provision of medical treatment by State Government or by Corporation. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | General administration | Covers provision of medical treatment by state government or by corporation under CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 41 | General provisions as to benefits. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | General administration | Covers general provisions as to benefits under CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 42 | Corporation’s rights when an employer fails to register, etc. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | Records and returns | Requires or governs corporation’s rights when an employer fails to register, etc. Translate it into an owner, due date, prescribed format, retention rule and review evidence. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 43 | Liability of owner or occupier of factories, etc, for excessive sickness benefit. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | ESI | Forms part of ESI coverage, contribution or benefits. Test wage ceiling, contribution period, registration, accident reporting and benefit documentation. | Coverage mapping, monthly contribution, employee registration, accident reporting and medical benefits. |
| 44 | Scheme for other beneficiaries. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | General administration | Covers scheme for other beneficiaries under CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 45 | Scheme for unorganised workers, gig workers and platform workers. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | Gig and unorganised workers | Covers scheme for unorganised workers, gig workers and platform workers under CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Registration, scheme design and aggregator contribution readiness. |
| 46 | Exemption of factories or other establishments belonging to Government or any local authority. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | Exemptions | Covers exemption of factories or other establishments belonging to government or any local authority under CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 47 | Contributions, etc., due to corporation to have priority over other debts. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | General administration | Covers contributions, etc., due to corporation to have priority over other debts under CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 48 | Constitution of Employees Insurance Court. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | Claims and dispute resolution | Provides the route for constitution of employees insurance court. Track limitation periods, authority, documents, hearing rights and appeal steps. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 49 | Matters to be decided by Employees Insurance court. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | Claims and dispute resolution | Provides the route for matters to be decided by employees insurance court. Track limitation periods, authority, documents, hearing rights and appeal steps. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 50 | Powers of Employees Insurance court. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | Claims and dispute resolution | Provides the route for powers of employees insurance court. Track limitation periods, authority, documents, hearing rights and appeal steps. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 51 | Proceedings of Employees Insurance courts. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | Claims and dispute resolution | Provides the route for proceedings of employees insurance courts. Track limitation periods, authority, documents, hearing rights and appeal steps. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 52 | Appeal to High Court. | CHAPTER IV — EMPLOYEES STATE INSURANCE CORPORATION | Claims and dispute resolution | Provides the route for appeal to high court. Track limitation periods, authority, documents, hearing rights and appeal steps. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 53 | Payment of gratuity. | CHAPTER V — GRATUITY | Gratuity | Forms part of the gratuity framework. Check coverage, continuous service, cessation event, last-drawn wages, nomination, forfeiture limits and payment timeline. | CTC design, actuarial valuation, exit settlement, fixed-term employment and nomination controls. |
| 54 | Continuous service. | CHAPTER V — GRATUITY | General administration | Covers continuous service under CHAPTER V — GRATUITY. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 55 | Nomination. | CHAPTER V — GRATUITY | General administration | Covers nomination under CHAPTER V — GRATUITY. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 56 | Determination of amount of gratuity. | CHAPTER V — GRATUITY | Gratuity | Forms part of the gratuity framework. Check coverage, continuous service, cessation event, last-drawn wages, nomination, forfeiture limits and payment timeline. | CTC design, actuarial valuation, exit settlement, fixed-term employment and nomination controls. |
| 57 | Compulsory Insurance. | CHAPTER V — GRATUITY | General administration | Covers compulsory insurance under CHAPTER V — GRATUITY. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 58 | Competent authority. | CHAPTER V — GRATUITY | General administration | Covers competent authority under CHAPTER V — GRATUITY. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 59 | Employment of, or work by, women prohibited during certain period. | CHAPTER VI — METERNITY BENEFIT | Gender equality | Covers employment of, or work by, women prohibited during certain period under CHAPTER VI — METERNITY BENEFIT. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 60 | Right to payment of maternity benefit. | CHAPTER VI — METERNITY BENEFIT | Maternity benefit | Protects maternity-related entitlement or process. Test eligibility, leave period, payment, notice, nursing breaks, crèche and non-discrimination controls. | Leave policy, payroll continuity, return-to-work, crèche and anti-discrimination controls. |
| 61 | Continuance of payment of maternity benefit in certain cases. | CHAPTER VI — METERNITY BENEFIT | Maternity benefit | Protects maternity-related entitlement or process. Test eligibility, leave period, payment, notice, nursing breaks, crèche and non-discrimination controls. | Leave policy, payroll continuity, return-to-work, crèche and anti-discrimination controls. |
| 62 | Notice of claim for maternity benefit and payment thereof. | CHAPTER VI — METERNITY BENEFIT | Maternity benefit | Protects maternity-related entitlement or process. Test eligibility, leave period, payment, notice, nursing breaks, crèche and non-discrimination controls. | Leave policy, payroll continuity, return-to-work, crèche and anti-discrimination controls. |
| 63 | Payment of maternity benefit in case of death of a woman. | CHAPTER VI — METERNITY BENEFIT | Maternity benefit | Protects maternity-related entitlement or process. Test eligibility, leave period, payment, notice, nursing breaks, crèche and non-discrimination controls. | Leave policy, payroll continuity, return-to-work, crèche and anti-discrimination controls. |
| 64 | Payment of medical bonus. | CHAPTER VI — METERNITY BENEFIT | Bonus | Forms part of the statutory bonus framework. Eligibility, allocable surplus, minimum/maximum bonus, set-on/set-off and payment timing must be tested together. | Payroll provision, year-end accounts, allocable-surplus workings and employee communication. |
| 65 | Leave for miscarriage, etc. | CHAPTER VI — METERNITY BENEFIT | General administration | Covers leave for miscarriage, etc under CHAPTER VI — METERNITY BENEFIT. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 66 | Nursing breaks. | CHAPTER VI — METERNITY BENEFIT | General administration | Covers nursing breaks under CHAPTER VI — METERNITY BENEFIT. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 67 | Creche facility. | CHAPTER VI — METERNITY BENEFIT | Maternity benefit | Protects maternity-related entitlement or process. Test eligibility, leave period, payment, notice, nursing breaks, crèche and non-discrimination controls. | Leave policy, payroll continuity, return-to-work, crèche and anti-discrimination controls. |
| 68 | Dismissal for absence during pregnancy. | CHAPTER VI — METERNITY BENEFIT | General administration | Covers dismissal for absence during pregnancy under CHAPTER VI — METERNITY BENEFIT. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 69 | No deduction of wages in certain cases. | CHAPTER VI — METERNITY BENEFIT | Payment of wages | Addresses no deduction of wages in certain cases. Configure payroll cut-offs, authorised deductions, payment evidence and exception approvals. | Payroll timing, deductions, wage slips, final settlement and audit evidence. |
| 70 | Forfeiture of maternity benefit. | CHAPTER VI — METERNITY BENEFIT | Maternity benefit | Protects maternity-related entitlement or process. Test eligibility, leave period, payment, notice, nursing breaks, crèche and non-discrimination controls. | Leave policy, payroll continuity, return-to-work, crèche and anti-discrimination controls. |
| 71 | Duties of employer. | CHAPTER VI — METERNITY BENEFIT | General administration | Covers duties of employer under CHAPTER VI — METERNITY BENEFIT. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 72 | Power of Inspector-cum-facilitator to direct payments to be made. | CHAPTER VI — METERNITY BENEFIT | Inspection | Governs power of inspector-cum-facilitator to direct payments to be made. Keep registers, payroll records, appointment letters and supporting documents capable of being produced electronically or physically. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 73 | Reports of fatal accidents and serious bodily injuries. | CHAPTER VII — EMPLOYEES’ COMPENSATION | Occupational safety | Requires preventive workplace action relating to reports of fatal accidents and serious bodily injuries. Convert the provision into a risk assessment, accountable officer, training, incident reporting and evidence. | Risk prevention, welfare facilities, annual health checks, accident reporting and board oversight. |
| 74 | Employer’s liability for compensation. | CHAPTER VII — EMPLOYEES’ COMPENSATION | Employees compensation | Governs employment-injury compensation. Establish the employment nexus, accident/disease facts, wage basis, disablement/death category and reporting trail. | Incident response, insurance, contractor workforce and fatal/disablement claims. |
| 75 | Compensation in case of death of or injury in plantation. | CHAPTER VII — EMPLOYEES’ COMPENSATION | Employees compensation | Governs employment-injury compensation. Establish the employment nexus, accident/disease facts, wage basis, disablement/death category and reporting trail. | Incident response, insurance, contractor workforce and fatal/disablement claims. |
| 76 | Amount of compensation. | CHAPTER VII — EMPLOYEES’ COMPENSATION | Employees compensation | Governs employment-injury compensation. Establish the employment nexus, accident/disease facts, wage basis, disablement/death category and reporting trail. | Incident response, insurance, contractor workforce and fatal/disablement claims. |
| 77 | Compensation to be paid when due and damages for default. | CHAPTER VII — EMPLOYEES’ COMPENSATION | Employees compensation | Governs employment-injury compensation. Establish the employment nexus, accident/disease facts, wage basis, disablement/death category and reporting trail. | Incident response, insurance, contractor workforce and fatal/disablement claims. |
| 78 | Method of calculating monthly wages for purposes of compensation. | CHAPTER VII — EMPLOYEES’ COMPENSATION | Employees compensation | Governs employment-injury compensation. Establish the employment nexus, accident/disease facts, wage basis, disablement/death category and reporting trail. | Incident response, insurance, contractor workforce and fatal/disablement claims. |
| 79 | Review. | CHAPTER VII — EMPLOYEES’ COMPENSATION | General administration | Covers review under CHAPTER VII — EMPLOYEES’ COMPENSATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 80 | Commutation of half-monthly payments. | CHAPTER VII — EMPLOYEES’ COMPENSATION | General administration | Covers commutation of half-monthly payments under CHAPTER VII — EMPLOYEES’ COMPENSATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 81 | Distribution of compensation. | CHAPTER VII — EMPLOYEES’ COMPENSATION | Employees compensation | Governs employment-injury compensation. Establish the employment nexus, accident/disease facts, wage basis, disablement/death category and reporting trail. | Incident response, insurance, contractor workforce and fatal/disablement claims. |
| 82 | Notice and claim. | CHAPTER VII — EMPLOYEES’ COMPENSATION | Claims and dispute resolution | Provides the route for notice and claim. Track limitation periods, authority, documents, hearing rights and appeal steps. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 83 | Special provisions relating to accidents occurring outside Indian Territory. | CHAPTER VII — EMPLOYEES’ COMPENSATION | Occupational safety | Requires preventive workplace action relating to special provisions relating to accidents occurring outside indian territory. Convert the provision into a risk assessment, accountable officer, training, incident reporting and evidence. | Risk prevention, welfare facilities, annual health checks, accident reporting and board oversight. |
| 84 | Medical examination. | CHAPTER VII — EMPLOYEES’ COMPENSATION | General administration | Covers medical examination under CHAPTER VII — EMPLOYEES’ COMPENSATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 85 | Contracting. | CHAPTER VII — EMPLOYEES’ COMPENSATION | General administration | Covers contracting under CHAPTER VII — EMPLOYEES’ COMPENSATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 86 | Remedies of employer against stranger. | CHAPTER VII — EMPLOYEES’ COMPENSATION | General administration | Covers remedies of employer against stranger under CHAPTER VII — EMPLOYEES’ COMPENSATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 87 | Insolvency of employer. | CHAPTER VII — EMPLOYEES’ COMPENSATION | General administration | Covers insolvency of employer under CHAPTER VII — EMPLOYEES’ COMPENSATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 88 | Power to require from employers statements regarding fatal accidents. | CHAPTER VII — EMPLOYEES’ COMPENSATION | Occupational safety | Requires preventive workplace action relating to power to require from employers statements regarding fatal accidents. Convert the provision into a risk assessment, accountable officer, training, incident reporting and evidence. | Risk prevention, welfare facilities, annual health checks, accident reporting and board oversight. |
| 89 | Registration of agreements. | CHAPTER VII — EMPLOYEES’ COMPENSATION | General administration | Covers registration of agreements under CHAPTER VII — EMPLOYEES’ COMPENSATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 90 | Reference to competent authority. | CHAPTER VII — EMPLOYEES’ COMPENSATION | General administration | Covers reference to competent authority under CHAPTER VII — EMPLOYEES’ COMPENSATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 91 | Appointment of competent authority. | CHAPTER VII — EMPLOYEES’ COMPENSATION | General administration | Covers appointment of competent authority under CHAPTER VII — EMPLOYEES’ COMPENSATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 92 | Venue of proceedings and transfer. | CHAPTER VII — EMPLOYEES’ COMPENSATION | General administration | Covers venue of proceedings and transfer under CHAPTER VII — EMPLOYEES’ COMPENSATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 93 | Form of application. | CHAPTER VII — EMPLOYEES’ COMPENSATION | General administration | Covers form of application under CHAPTER VII — EMPLOYEES’ COMPENSATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 94 | Power of competent authority to require further deposit in cases of fatal accident. | CHAPTER VII — EMPLOYEES’ COMPENSATION | Occupational safety | Requires preventive workplace action relating to power of competent authority to require further deposit in cases of fatal accident. Convert the provision into a risk assessment, accountable officer, training, incident reporting and evidence. | Risk prevention, welfare facilities, annual health checks, accident reporting and board oversight. |
| 95 | Powers and procedure of competent authority. | CHAPTER VII — EMPLOYEES’ COMPENSATION | General administration | Covers powers and procedure of competent authority under CHAPTER VII — EMPLOYEES’ COMPENSATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 96 | Appearance of parties. | CHAPTER VII — EMPLOYEES’ COMPENSATION | General administration | Covers appearance of parties under CHAPTER VII — EMPLOYEES’ COMPENSATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 97 | Method of recording evidence. | CHAPTER VII — EMPLOYEES’ COMPENSATION | Records and returns | Requires or governs method of recording evidence. Translate it into an owner, due date, prescribed format, retention rule and review evidence. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 98 | Power to submit cases. | CHAPTER VII — EMPLOYEES’ COMPENSATION | General administration | Covers power to submit cases under CHAPTER VII — EMPLOYEES’ COMPENSATION. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 99 | Appeal against order of competent authority. | CHAPTER VII — EMPLOYEES’ COMPENSATION | Claims and dispute resolution | Provides the route for appeal against order of competent authority. Track limitation periods, authority, documents, hearing rights and appeal steps. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 100 | Levy and collection of cess. | CHAPTER VIII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHER CONSTRUCTION WORKERS | BOCW and cess | Covers levy and collection of cess under CHAPTER VIII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHER CONSTRUCTION WORKERS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 101 | Interest payable on delay in payment of cess. | CHAPTER VIII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHER CONSTRUCTION WORKERS | BOCW and cess | Covers interest payable on delay in payment of cess under CHAPTER VIII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHER CONSTRUCTION WORKERS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 102 | Power to exempt from cess. | CHAPTER VIII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHER CONSTRUCTION WORKERS | BOCW and cess | Covers power to exempt from cess under CHAPTER VIII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHER CONSTRUCTION WORKERS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 103 | Self-assessment of cess. | CHAPTER VIII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHER CONSTRUCTION WORKERS | BOCW and cess | Covers self-assessment of cess under CHAPTER VIII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHER CONSTRUCTION WORKERS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 104 | Penalty for non-payment of cess within the specified time. | CHAPTER VIII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHER CONSTRUCTION WORKERS | BOCW and cess | Covers penalty for non-payment of cess within the specified time under CHAPTER VIII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHER CONSTRUCTION WORKERS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 105 | Appeal to appellate authority. | CHAPTER VIII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHER CONSTRUCTION WORKERS | Claims and dispute resolution | Provides the route for appeal to appellate authority. Track limitation periods, authority, documents, hearing rights and appeal steps. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 106 | Registration of building workers as beneficiaries. | CHAPTER VIII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHER CONSTRUCTION WORKERS | BOCW and cess | Covers registration of building workers as beneficiaries under CHAPTER VIII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHER CONSTRUCTION WORKERS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 107 | Cessation as a beneficiary. | CHAPTER VIII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHER CONSTRUCTION WORKERS | BOCW and cess | Covers cessation as a beneficiary under CHAPTER VIII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHER CONSTRUCTION WORKERS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 108 | Building and other construction worker’s welfare Fund and its applications. | CHAPTER VIII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHER CONSTRUCTION WORKERS | Fund governance | Covers building and other construction worker’s welfare fund and its applications under CHAPTER VIII — SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHER CONSTRUCTION WORKERS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 109 | Framing of schemes for unorganised workers. | CHAPTER IX — SOCIAL SECURITY FOR UNORGANISED WORKERS, GIG WORKERS AND PLANTFORM WORKERS | Gig and unorganised workers | Covers framing of schemes for unorganised workers under CHAPTER IX — SOCIAL SECURITY FOR UNORGANISED WORKERS, GIG WORKERS AND PLANTFORM WORKERS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Registration, scheme design and aggregator contribution readiness. |
| 110 | Funding of state government schemes. | CHAPTER IX — SOCIAL SECURITY FOR UNORGANISED WORKERS, GIG WORKERS AND PLANTFORM WORKERS | Fund governance | Covers funding of state government schemes under CHAPTER IX — SOCIAL SECURITY FOR UNORGANISED WORKERS, GIG WORKERS AND PLANTFORM WORKERS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 111 | Record keeping. | CHAPTER IX — SOCIAL SECURITY FOR UNORGANISED WORKERS, GIG WORKERS AND PLANTFORM WORKERS | Records and returns | Requires or governs record keeping. Translate it into an owner, due date, prescribed format, retention rule and review evidence. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 112 | Helpline, facilitation centre, etc., for unorganised workers, gig workers and platform workers. | CHAPTER IX — SOCIAL SECURITY FOR UNORGANISED WORKERS, GIG WORKERS AND PLANTFORM WORKERS | Gig and unorganised workers | Covers helpline, facilitation centre, etc., for unorganised workers, gig workers and platform workers under CHAPTER IX — SOCIAL SECURITY FOR UNORGANISED WORKERS, GIG WORKERS AND PLANTFORM WORKERS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Registration, scheme design and aggregator contribution readiness. |
| 113 | Registration of unorganised workers, gig workers and platform workers. | CHAPTER IX — SOCIAL SECURITY FOR UNORGANISED WORKERS, GIG WORKERS AND PLANTFORM WORKERS | Gig and unorganised workers | Covers registration of unorganised workers, gig workers and platform workers under CHAPTER IX — SOCIAL SECURITY FOR UNORGANISED WORKERS, GIG WORKERS AND PLANTFORM WORKERS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Registration, scheme design and aggregator contribution readiness. |
| 114 | Schemes for gig workers and platform workers. | CHAPTER IX — SOCIAL SECURITY FOR UNORGANISED WORKERS, GIG WORKERS AND PLANTFORM WORKERS | Gig and unorganised workers | Covers schemes for gig workers and platform workers under CHAPTER IX — SOCIAL SECURITY FOR UNORGANISED WORKERS, GIG WORKERS AND PLANTFORM WORKERS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Registration, scheme design and aggregator contribution readiness. |
| 115 | Accounts. | CHAPTER X — FINANCE AND ACCOUNTS | General administration | Covers accounts under CHAPTER X — FINANCE AND ACCOUNTS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 116 | Audit. | CHAPTER X — FINANCE AND ACCOUNTS | General administration | Covers audit under CHAPTER X — FINANCE AND ACCOUNTS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 117 | Budget estimates. | CHAPTER X — FINANCE AND ACCOUNTS | General administration | Covers budget estimates under CHAPTER X — FINANCE AND ACCOUNTS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 118 | Annual report. | CHAPTER X — FINANCE AND ACCOUNTS | General administration | Covers annual report under CHAPTER X — FINANCE AND ACCOUNTS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 119 | Valuation of assets and liabilities. | CHAPTER X — FINANCE AND ACCOUNTS | General administration | Covers valuation of assets and liabilities under CHAPTER X — FINANCE AND ACCOUNTS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 120 | Holding of property, etc., by social security organisation. | CHAPTER X — FINANCE AND ACCOUNTS | General administration | Covers holding of property, etc., by social security organisation under CHAPTER X — FINANCE AND ACCOUNTS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 121 | Writing off of losses. | CHAPTER X — FINANCE AND ACCOUNTS | General administration | Covers writing off of losses under CHAPTER X — FINANCE AND ACCOUNTS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 122 | Appointment of Inspector-cum-Facilitators and their powers. | CHAPTER XI — AUTHORITIES, ASSESSMENT, COMPLIANCE AND RECOVERY | Inspection | Governs appointment of inspector-cum-facilitators and their powers. Keep registers, payroll records, appointment letters and supporting documents capable of being produced electronically or physically. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 123 | Maintenance of records, registers, returns, etc. | CHAPTER XI — AUTHORITIES, ASSESSMENT, COMPLIANCE AND RECOVERY | Records and returns | Requires or governs maintenance of records, registers, returns, etc. Translate it into an owner, due date, prescribed format, retention rule and review evidence. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 124 | Employer not to reduce wages, etc. | CHAPTER XI — AUTHORITIES, ASSESSMENT, COMPLIANCE AND RECOVERY | General administration | Covers employer not to reduce wages, etc under CHAPTER XI — AUTHORITIES, ASSESSMENT, COMPLIANCE AND RECOVERY. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 125 | Assessment and determination of dues from employer. | CHAPTER XI — AUTHORITIES, ASSESSMENT, COMPLIANCE AND RECOVERY | General administration | Covers assessment and determination of dues from employer under CHAPTER XI — AUTHORITIES, ASSESSMENT, COMPLIANCE AND RECOVERY. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 126 | Appeal against order of Authorised officer relating to chapter IV. | CHAPTER XI — AUTHORITIES, ASSESSMENT, COMPLIANCE AND RECOVERY | Claims and dispute resolution | Provides the route for appeal against order of authorised officer relating to chapter iv. Track limitation periods, authority, documents, hearing rights and appeal steps. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 127 | Interest on amount due. | CHAPTER XI — AUTHORITIES, ASSESSMENT, COMPLIANCE AND RECOVERY | General administration | Covers interest on amount due under CHAPTER XI — AUTHORITIES, ASSESSMENT, COMPLIANCE AND RECOVERY. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 128 | Power to recover damages. | CHAPTER XI — AUTHORITIES, ASSESSMENT, COMPLIANCE AND RECOVERY | General administration | Covers power to recover damages under CHAPTER XI — AUTHORITIES, ASSESSMENT, COMPLIANCE AND RECOVERY. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 129 | Recovery of amount due. | CHAPTER XI — AUTHORITIES, ASSESSMENT, COMPLIANCE AND RECOVERY | General administration | Covers recovery of amount due under CHAPTER XI — AUTHORITIES, ASSESSMENT, COMPLIANCE AND RECOVERY. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 130 | Validity of certificate and amendment thereof. | CHAPTER XI — AUTHORITIES, ASSESSMENT, COMPLIANCE AND RECOVERY | General administration | Covers validity of certificate and amendment thereof under CHAPTER XI — AUTHORITIES, ASSESSMENT, COMPLIANCE AND RECOVERY. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 131 | Other modes of recovery. | CHAPTER XI — AUTHORITIES, ASSESSMENT, COMPLIANCE AND RECOVERY | General administration | Covers other modes of recovery under CHAPTER XI — AUTHORITIES, ASSESSMENT, COMPLIANCE AND RECOVERY. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 132 | Application of certain provisions of Income-tax Act. | CHAPTER XI — AUTHORITIES, ASSESSMENT, COMPLIANCE AND RECOVERY | General administration | Covers application of certain provisions of income-tax act under CHAPTER XI — AUTHORITIES, ASSESSMENT, COMPLIANCE AND RECOVERY. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 133 | Penalty for failure to pay contributions, etc. | CHAPTER XII — OFFENCES AND PENALTIES | Offences and penalties | Sets the consequence or procedure relating to penalty for failure to pay contributions, etc. Maintain evidence of compliance and escalation because repeat or serious breaches may attract higher exposure. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 134 | Enhanced punishment in certain cases after previous conviction. | CHAPTER XII — OFFENCES AND PENALTIES | General administration | Covers enhanced punishment in certain cases after previous conviction under CHAPTER XII — OFFENCES AND PENALTIES. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 135 | Offences by companies. | CHAPTER XII — OFFENCES AND PENALTIES | Offences and penalties | Sets the consequence or procedure relating to offences by companies. Maintain evidence of compliance and escalation because repeat or serious breaches may attract higher exposure. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 136 | Cognizance of offences. | CHAPTER XII — OFFENCES AND PENALTIES | Offences and penalties | Sets the consequence or procedure relating to cognizance of offences. Maintain evidence of compliance and escalation because repeat or serious breaches may attract higher exposure. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 137 | Prior opportunity before prosecution. | CHAPTER XII — OFFENCES AND PENALTIES | General administration | Covers prior opportunity before prosecution under CHAPTER XII — OFFENCES AND PENALTIES. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 138 | Compounding of offences. | CHAPTER XII — OFFENCES AND PENALTIES | Offences and penalties | Sets the consequence or procedure relating to compounding of offences. Maintain evidence of compliance and escalation because repeat or serious breaches may attract higher exposure. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 139 | Reporting of vacancies to career centres. | CHAPTER XIII — EMPLOYMENT INFORMATION AND MONITORING | General administration | Covers reporting of vacancies to career centres under CHAPTER XIII — EMPLOYMENT INFORMATION AND MONITORING. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 140 | Exclusions from application of this chapter. | CHAPTER XIII — EMPLOYMENT INFORMATION AND MONITORING | General administration | Covers exclusions from application of this chapter under CHAPTER XIII — EMPLOYMENT INFORMATION AND MONITORING. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 141 | Social Security Fund. | CHAPTER XIV — MISCELLANEOUS | Fund governance | Covers social security fund under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 142 | Application of Aadhaar. | CHAPTER XIV — MISCELLANEOUS | General administration | Covers application of aadhaar under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 143 | Power to exempt establishment. | CHAPTER XIV — MISCELLANEOUS | General administration | Covers power to exempt establishment under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 144 | Power to defer or reduce. | CHAPTER XIV — MISCELLANEOUS | General administration | Covers power to defer or reduce under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 145 | Liability in case of transfer of establishment. | CHAPTER XIV — MISCELLANEOUS | General administration | Covers liability in case of transfer of establishment under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 146 | Members, officers and staff to be public servants. | CHAPTER XIV — MISCELLANEOUS | General administration | Covers members, officers and staff to be public servants under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 147 | Protection of action taken in good faith. | CHAPTER XIV — MISCELLANEOUS | General administration | Covers protection of action taken in good faith under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 148 | Misuse of benefits. | CHAPTER XIV — MISCELLANEOUS | General administration | Covers misuse of benefits under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 149 | Power of central Government to give directions to state government and social security organizations. | CHAPTER XIV — MISCELLANEOUS | General administration | Covers power of central government to give directions to state government and social security organizations under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 150 | Power to frame schemes. | CHAPTER XIV — MISCELLANEOUS | General administration | Covers power to frame schemes under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 151 | Protection against attachment, etc. | CHAPTER XIV — MISCELLANEOUS | General administration | Covers protection against attachment, etc under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 152 | Power to amend schedule. | CHAPTER XIV — MISCELLANEOUS | General administration | Covers power to amend schedule under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 153 | Transitional provisions. | CHAPTER XIV — MISCELLANEOUS | General administration | Covers transitional provisions under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 154 | Power of appropriate Government to make rules. | CHAPTER XIV — MISCELLANEOUS | General administration | Covers power of appropriate government to make rules under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 155 | Power of central Government to make rules. | CHAPTER XIV — MISCELLANEOUS | General administration | Covers power of central government to make rules under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 156 | Power of state Government to make rules. | CHAPTER XIV — MISCELLANEOUS | General administration | Covers power of state government to make rules under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 157 | Power of corporation to make regulations. | CHAPTER XIV — MISCELLANEOUS | General administration | Covers power of corporation to make regulations under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 158 | Prior publication of rules, regulations, etc. | CHAPTER XIV — MISCELLANEOUS | General administration | Covers prior publication of rules, regulations, etc under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 159 | Rules to give effect to arrangements with other countries for the transfer of money paid as compensation. | CHAPTER XIV — MISCELLANEOUS | Employees compensation | Governs employment-injury compensation. Establish the employment nexus, accident/disease facts, wage basis, disablement/death category and reporting trail. | Incident response, insurance, contractor workforce and fatal/disablement claims. |
| 160 | Laying of rules, regulations and schemes, etc. | CHAPTER XIV — MISCELLANEOUS | General administration | Covers laying of rules, regulations and schemes, etc under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 161 | Effect of laws and agreements inconsistent with this code. | CHAPTER XIV — MISCELLANEOUS | General administration | Covers effect of laws and agreements inconsistent with this code under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 162 | Delegation of powers. | CHAPTER XIV — MISCELLANEOUS | General administration | Covers delegation of powers under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 163 | Power to remove difficulties. | CHAPTER XIV — MISCELLANEOUS | General administration | Covers power to remove difficulties under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
| 164 | Repeal and savings. | CHAPTER XIV — MISCELLANEOUS | General administration | Covers repeal and savings under CHAPTER XIV — MISCELLANEOUS. Read it with linked definitions, delegated rules, notifications, state provisions and savings clauses. | Legal coverage, operational controls, records and evidence in the current compliance environment. |
Exact sub-sections, provisos, explanations, schedules, forms and state provisions must be read in the official instrument.