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Central notification

Notification under section 138

Provision-level notification map with implementation and source controls. Official Gazette text controls.

Instrument map

InstrumentNotification under section 138
ProvisionSection 138
AuthorityMinistry of Labour and Employment / Central Government
Review date17 July 2026

Specifies compounding authority or operative compounding arrangements.

Verification gate: Open the Ministry’s current PDF and record Gazette number, issue date, effective date, exact authority/amount/class and any corrigendum before implementation.

Linked provisions

Implementation record

Finin2min · Finance & Law Explained in 2 Minutes
Author: CA Nikhil Gupta · Reviewed by CA Nikhil Gupta · Last reviewed 16 July 2026.
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.