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Occupational Safety, Health and Working Conditions (Central) Rules, 2026 · XIV

Rule 186: Income from sources and quantity of hazardous substance

Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026

Rule 186 — Governs income from sources and quantity of hazardous substance and the rights, duties, powers or procedure expressly stated in this rule. Key operative text: Income from sources under Explanation to clause (x) of sub-section (1) of section 2 and substance or quantity of substance under clause (zb) of said sub-section shall be specified through general or special order by Central Government issued from time to time.

Full notified rule textG.S.R. 345(E), 8 May 2026Source checked: 20 August 2026
Rule status

Occupational Safety, Health and Working Conditions (Central) Rules, 2026 were finally notified under G.S.R. 345(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

  • Income from sources under Explanation to clause (x) of sub-section (1) of section 2 and substance or quantity of substance under clause (zb) of said sub-section shall be specified through general or special order by Central Government issued from time to time.

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 186

English rule text transcribed from the final official 2026 Gazette PDF; layout is normalised for web reading. The Gazette controls.
186.     Income from sources and quantity of hazardous substance.- Income from sources under
          Explanation to clause (x) of sub-section (1) of section 2 and substance or quantity of substance under
          clause (zb) of said sub-section shall be specified through general or special order by Central
          Government issued from time to time.

Application and evidence

  1. Primary statutory test — Income from sources under Explanation to clause (x) of sub-section (1) of section 2 and substance or quantity of substance under clause (zb) of said sub-section shall be specified through general or special order by Central Government issued from time to time.
  2. Code Section mapping — 2. Read the mapped provision together with this text rather than treating the concordance as a substitute for it.
  3. Evidence file — retain the general or special order issued by the Central Government specifying the income source and the substance/quantity of hazardous substance, and reconcile it against the establishment’s own records.

Cross-references & prescribed forms

Sections cited/mapped

Forms

No form is directly mapped in the current rule register.

Worked example

For an establishment affected by income from sources and quantity of hazardous substance, the compliance owner should identify the applicable establishment and hazardous-substance facts, and check whether a general or special Central Government order under this rule has specified them. A text point to test is: “Income from sources under Explanation to clause (x) of sub-section (1) of section 2 and substance or quantity of substance under clause (zb) of said sub-section shall be specified through general or special order by Central Government issued from time to time.” Reconcile the mapped Code Section 2 definition of the same terms.

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

Q&A — Rule 186

What is Rule 186 of the Occupational Safety, Health and Working Conditions (Central) Rules, 2026?

Rule 186 — Governs income from sources and quantity of hazardous substance and the rights, duties, powers or procedure expressly stated in this rule. Key operative text: Income from sources under Explanation to clause (x) of sub-section (1) of section 2 and substance or quantity of substance under clause (zb) of said sub-section shall be specified through general or special order by Central Government issued from time to time.

What does Rule 186 require or permit?

The operative clause of the notified rule is: “Income from sources under Explanation to clause (x) of sub-section (1) of section 2 and substance or quantity of substance under clause (zb) of said sub-section shall be specified through general or special order by Central Government issued from time to time.” Read it together with Section 2 of the Code, which defines “income from sources” and the substance/quantity terms this rule operationalises.

Does Rule 186 contain a proviso or explanation?

No standalone proviso or explanation was extracted from this rule text.

What deadline, period, percentage or amount appears in Rule 186?

No explicit day/month/year/hour/percentage/rupee expression appears in this rule text — it authorises the Central Government to specify the income source and substance/quantity by general or special order.

Which Code sections are linked to Rule 186?

The current concordance maps Rule 186 to Section(s) 2.

When did Rule 186 come into force?

The final Central Rules were notified as G.S.R. 345(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.