Section 96: Penalty for non-maintenance of register, records and non-filing of returns, etc.
Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026
Section 96 — Governs penalty for non-maintenance of register, records and non-filing of returns, etc. and the rights, duties, powers or procedure expressly stated in this section. Key operative text: (1) Any person, who is required under this Code or the rules or regulations or bye-laws or order made thereunder, to— (i) maintain any register or other document or to file returns, omits or fails to maintain such register or…
All provisions were brought into force from 21 November 2025 under S.O. 5321(E), subject to the Central/State appropriate-Government split and provision-specific appointments/notifications.
Provision / India Code ↗ · Official Act PDF ↗ · 2026 Central Rules ↗
Finin2min analysis — what the section actually does
Operative clauses
- (1) Any person, who is required under this Code or the rules or regulations or bye-laws or order made thereunder, to— (i) maintain any register or other document or to file returns, omits or fails to maintain such register or document or to file such returns; or (ii) produce any register or plan or record or report or any other document, omits or fails to produce such register or plan or record or report or such…
- (2) Where any person convicted of an offence punishable under sub-section (1) is again convicted of an offence under the same provision, then, he shall be liable to penalty which shall not be less than fifty thousand rupees but which may extend to two lakh rupees.
Provisos, explanations & qualifications
- No proviso/explanation was separately extracted from this section text.
Thresholds and timelines in the text
- Penalty for non-maintenance of register, records and non-filing of returns, etc.—(1) Any person, who is required under this Code or the rules or regulations or bye-laws or order made thereunder, to— (i) maintain any register or other document or to file returns, omits or fails to maintain such register or document or to file such returns; or (ii) produce…
- (2) Where any person convicted of an offence punishable under sub-section (1) is again convicted of an offence under the same provision, then, he shall be liable to penalty which shall not be less than fifty thousand rupees but which may extend to two lakh rupees.
Actors expressly appearing in the text
No standard actor label extracted; identify the legal subject from the full text.
Full statutory text — Section 96
96. Penalty for non-maintenance of register, records and non-filing of returns, etc.—(1) Any
person, who is required under this Code or the rules or regulations or bye-laws or order made thereunder,
to—
(i) maintain any register or other document or to file returns, omits or fails to maintain such register
or document or to file such returns; or
(ii) produce any register or plan or record or report or any other document, omits or fails to produce
such register or plan or record or report or such other document,
he shall be liable to penalty which shall not be less than fifty thousand rupees but which may extend to
one lakh rupees.
(2) Where any person convicted of an offence punishable under sub-section (1) is again convicted of
an offence under the same provision, then, he shall be liable to penalty which shall not be less than fifty
thousand rupees but which may extend to two lakh rupees.How to apply this provision
- Primary statutory test — (1) Any person, who is required under this Code or the rules or regulations or bye-laws or order made thereunder, to— (i) maintain any register or other document or to file returns, omits or fails to maintain such register or document or to file such returns; or (ii) produce any register or plan or record or report or any other document, omits or fails to produce such register or plan or record or report or such…
- Additional operative limb — (2) Where any person convicted of an offence punishable under sub-section (1) is again convicted of an offence under the same provision, then, he shall be liable to penalty which shall not be less than fifty thousand rupees but which may extend to two lakh rupees.
- Numerical or timing control — Penalty for non-maintenance of register, records and non-filing of returns, etc.—(1) Any person, who is required under this Code or the rules or regulations or bye-laws or order made thereunder, to— (i) maintain any register or other document or to file returns, omits or fails to maintain such register or document or to file such returns; or (ii) produce…
- Central Rule mapping — 177, 178, 179, 180, 181, 182. Read the mapped provision together with this text rather than treating the concordance as a substitute for it.
Rules, forms and cross-references
Forms mapped
No prescribed form is directly mapped in the current concordance.
Other sections cited in this text
Related Labour Hub resources
A direct concordance is not exhaustive. Central/State jurisdiction, schemes, authority appointments, saved instruments and later notifications may change the practical route without changing the section wording.
Worked example
When an event triggers penalty for non-maintenance of register, records and non-filing of returns, etc., record the trigger date, competent authority, prescribed rule/form, filing or decision step, service/acknowledgement and final outcome. A statutory point to test is: “Penalty for non-maintenance of register, records and non-filing of returns, etc.—(1) Any person, who is required under this Code or the rules or regulations or bye-laws or order made thereunder, to— (i) maintain any register or other document or to file returns, omits or fails to” Read the mapped Central Rule(s) 177, 178, 179, 180, 181, 182.
Illustration only; it is not statutory text or a substitute for applying the actual facts, jurisdiction, current rule/scheme and official instrument.
Q&A — Section 96
What does Section 96 of the OSHWC Code cover?
Section 96 — Governs penalty for non-maintenance of register, records and non-filing of returns, etc. and the rights, duties, powers or procedure expressly stated in this section. Key operative text: (1) Any person, who is required under this Code or the rules or regulations or bye-laws or order made thereunder, to— (i) maintain any register or other document or to file returns, omits or fails to maintain such register or…
What is the main legal requirement or power in Section 96?
The first operative clause identified from the official text is: “(1) Any person, who is required under this Code or the rules or regulations or bye-laws or order made thereunder, to— (i) maintain any register or other document or to file returns, omits or fails to maintain such register or document or to file such returns; or (ii) produce any register or plan or record or report or any other document, omits or fails to produce such register or plan or record or report or such…” Read it with the remaining subsections and any proviso below.
Does Section 96 contain a proviso or explanation?
No standalone proviso or explanation was extracted from this section text. Check the full text below for clause-level qualifications.
What time limit, percentage or amount appears in Section 96?
The provision contains this numerical/time expression: “Penalty for non-maintenance of register, records and non-filing of returns, etc.—(1) Any person, who is required under this Code or the rules or regulations or bye-laws or order made thereunder, to— (i) maintain any register or other document or to file returns, omits or fails to maintain such register or document or to file such returns; or (ii) produce…” Apply it only in the clause and context in which it appears.
Which 2026 Central Rules are linked to Section 96?
The current concordance maps Section 96 to Central Rule(s) 177, 178, 179, 180, 181, 182.
Is Section 96 currently operative?
All provisions were brought into force from 21 November 2025 under S.O. 5321(E), subject to the Central/State appropriate-Government split and provision-specific appointments/notifications.
Source & verification trail
Act: Occupational Safety, Health and Working Conditions Code, 2020 — official India Code PDF ↗
Central Rules: Occupational Safety, Health and Working Conditions (Central) Rules, 2026 — G.S.R. 345(E), 8 May 2026 ↗
Official library: Ministry of Labour & Employment — Labour Codes ↗
Source check: 20 August 2026. Individual professional interpretation should be re-reviewed when the section, rules, notification, scheme, State overlay or controlling judgment changes.