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© Taxmann Price : ` 215 Law stated in this book is as updated till 20th July, 2026 Published by : Taxmann Publications (P.) Ltd. Sales & Marketing : 59/32, New Rohtak Road, New Delhi-110 005 India Phone : +91-11-45562222 Website : www.taxmann.com E-mail : sales@taxmann.com Regd. Office : 21/35, West Punjabi Bagh, New Delhi-110 026 India Printed at : Tan Prints (India) Pvt. Ltd. 44 Km. Mile Stone, National Highway, Rohtak Road Village Rohad, Distt. Jhajjar (Haryana) India E-mail : sales@tanprints.com Disclaimer Every effort has been made to avoid errors or omissions in this publication. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. It is notified that neither the publisher nor the author or seller will be responsible for any damage or loss of action to any one, of any kind, in any manner, therefrom. It is suggested that to avoid any doubt the reader should cross-check all the facts, law and contents of the publication with original Government publication or notifications. No part of this book may be reproduced or copied in any form or by any means [graphic, electronic or mechanical, including photocopying, recording, taping, or information retrieval systems] or reproduced on any disc, tape, perforated media or other information storage device, etc., without the written permission of the publishers. Breach of this condition is liable for legal action. For binding mistake, misprints or for missing pages, etc., the publisher’s liability is limited to replacement within seven days of purchase by similar edition. All expenses in this connection are to be borne by the purchaser. All disputes are subject to Delhi jurisdiction only.
CONTENTS E G A P
u Table showing sections of Code on Wages, 2019 & corres-
ponding provisions of Repealed Laws
u Table showing sections of Equal Remuneration Act, 1976
& corresponding provisions of Code on Wages, 2019
u Table showing sections of Minimum Wages Act, 1948 &
corresponding provisions of Code on Wages, 2019
u Table showing sections of Payment of Bonus Act, 1965 &
corresponding provisions of Code on Wages, 2019
u Table showing sections of Payment of Wages Act, 1936 &
corresponding provisions of Code on Wages, 2019
I-7 I-15 I-17 I-20 I-24
u Comparative Study of Code on Wages, 2019 & Equal
Remuneration Act, 1976/Minimum Wages Act, 1948/ Payment of Wages Act, 1936/Payment of Bonus Act, 1965 (Repealed Acts)
I-27
E N O N O I S I V I D
u u u u u u
e d o C n i o t d e r r e f e R s t c s A n o r s e a 9 h e 1 t r 0 o d s 2 f n n , o s a o e s i g s t n t a c o c e W i e s s j s i f n b v e 9 o o s o1 r t o x f u P 0 e e n a o 2 l e d d t :s , c m o n n xe e C I e n ig t d o g f c na n o e m s e e W e a t j t b p t x r a o pn r e u t N Ao A T S S
CODE ON WAGES, 2019
1.3 1.7 1.79 1.85 1.88 1.97
O W T N O I S I V I D
6 2 0 2 , s e l u R ) l a r t n e C ( s e g a W
RULES
2.3
u
I-5
S T N E T N O C
E G A P
E E R H T N O I S I V I D
NOTIFICATIONS AND CLARIFICATIONS
3.28 u
u
3.50
r u o F e h t r e d ) ne ur e sh r ep yS ot l n p e mm En r re ov fo G kl oa or t bn de nC a( Hs s e n ed co o i nC t a a r i c l u i p f s o i mb Q t o a A oL N F C
3.3 u
I-6
CODE ON WAGES, 2019* [29 OF 2019]
An Act to amend and consolidate the laws relating to wages and bonus and matters connected therewith or incidental thereto. "% IT ENACTED BY 0ARLIAMENT IN THE 3EVENTIETH 9EAR OF THE 2EPUBLIC OF )NDIA AS FOLLOWS CHAPTER I PRELIMINARY Short title, extent and commencement. 1 4HIS !CT MAY BE CALLED THE #ODE ON 7AGES
)T EXTENDS TO THE WHOLE OF )NDIA )T SHALL COME INTO FORCE ON SUCH DATE AS THE #ENTRAL 'OVERNMENT MAY BY NOTIlCATION IN THE /FlCIAL 'AZETTE APPOINT AND DIFFERENT DATES MAY BE APPOINTED FOR DIFFERENT PROVISIONS OF THIS #ODE AND ANY REFERENCE IN ANY SUCH PROVISION TO THE COMMENCEMENT OF THIS #ODE SHALL BE CONSTRUED AS A REFERENCE TO THE COMING INTO FORCE OF THAT PROVISION Corresponding Provision : 3ECTION OF 0AYMENT OF "ONUS !CT 3ECTION OF -INIMUM 7AGES !CT 3ECTION OF 0AYMENT OF 7AGES !CT 3ECTION OF %QUAL 2EMUNERATION !CT
Definitions. 2. )N THIS #ODE UNLESS THE CONTEXT OTHERWISE REQUIRES
a hACCOUNTING YEARv MEANS THE YEAR COMMENCING ON THE ST DAY OF !PRIL Corresponding Provision : 3ECTION 1 OF 0AYMENT OF "ONUS !CT
b h!DVISORY "OARDv MEANS THE #ENTRAL !DVISORY "OARD OR AS THE CASE MAY BE THE 3TATE !DVISORY "OARD CONSTITUTED UNDER SECTION c hAGRICULTURAL INCOME TAX LAWv MEANS ANY LAW FOR THE TIME BEING IN FORCE RELATING TO THE LEVY OF TAX ON AGRICULTURAL INCOME Corresponding Provision : 3ECTION 3 OF 0AYMENT OF "ONUS !CT
$ATED %NFORCED WITH EFFECT FROM 21-11-2025 ;See .OTIlCATION .O 3 / % DATED = See ALSO .OTIlCATION .O 3/ % DATED ;PERTAINING TO SECTIONS AND = see Notifications %NFORCED WITH EFFECT FROM 21-11-2025
1.7
S. 2
#/$% /. 7!'%3
1.8
d hAPPROPRIATE 'OVERNMENTv MEANS i IN RELATION TO AN ESTABLISHMENT CARRIED ON BY OR UNDER THE AUTHORITY OF THE #ENTRAL 'OVERNMENT OR THE ESTABLISHMENT OF RAILWAYS MINES OIL lELD MAJOR PORTS AIR TRANSPORT SERVICE TELECOMMUNICATION BANKING AND INSURANCE COMPANY OR A CORPORATION OR OTHER AUTHORITY ESTABLISHED BY A #ENTRAL !CT OR A CENTRAL PUBLIC SECTOR UNDERTAKING OR SUBSIDIARY COMPANIES SET UP BY CENTRAL PUBLIC SECTOR UNDERTAKINGS OR AUTONOMOUS BODIES OWNED OR CONTROLLED BY THE #ENTRAL 'OVERNMENT INCLUDING ESTABLISHMENT OF CONTRACTORS FOR THE PURPOSES OF SUCH ESTABLISHMENT CORPORATION OR OTHER AUTHORITY CENTRAL PUBLIC SECTOR UNDERTAKINGS SUBSIDIARY COMPANIES OR AUTONOMOUS BODIES AS THE CASE MAY BE THE #ENTRAL 'OVERNMENT ii IN RELATION TO ANY OTHER ESTABLISHMENT THE 3TATE 'OVERNMENT Corresponding Provision : 3ECTION 5 OF 0AYMENT OF "ONUS !CT SECTION b OF -INIMUM 7AGES !CT SECTION i OF 0AYMENT OF 7AGES !CT SECTION a OF %QUAL 2EMUNERATION !CT
e hCOMPANYv MEANS A COMPANY AS DEFINED IN CLAUSE 20 OF SECTION OF THE #OMPANIES !CT OF Corresponding Provision : 3ECTION 9 OF 0AYMENT OF "ONUS !CT
f hCONTRACTORv IN RELATION TO AN ESTABLISHMENT MEANS A PERSON WHO i UNDERTAKES TO PRODUCE A GIVEN RESULT FOR THE ESTABLISHMENT OTHER THAN A MERE SUPPLY OF GOODS OR ARTICLES OF MANUFACTURE TO SUCH ESTABLISHMENT THROUGH CONTRACT LABOUR OR ii SUPPLIES CONTRACT LABOUR FOR ANY WORK OF THE ESTABLISHMENT AS MERE HUMAN RESOURCE AND INCLUDES A SUB CONTRACTOR g hCONTRACT LABOURv MEANS A WORKER WHO SHALL BE DEEMED TO BE EMPLOYED IN OR IN CONNECTION WITH THE WORK OF AN ESTABLISHMENT WHEN HE IS HIRED IN OR IN CONNECTION WITH SUCH WORK BY OR THROUGH A CONTRACTOR WITH OR WITHOUT THE KNOWLEDGE OF THE PRINCIPAL EMPLOYER AND INCLUDES INTER 3TATE MIGRANT WORKER BUT DOES NOT INCLUDE A WORKER OTHER THAN PART TIME EMPLOYEE WHO i IS REGULARLY EMPLOYED BY THE CONTRACTOR FOR ANY ACTIVITY OF HIS ESTABLISHMENT AND HIS EMPLOYMENT IS GOVERNED BY MUTUALLY ACCEPTED STANDARDS OF THE CONDITIONS OF EMPLOYMENT INCLUDING ENGAGEMENT ON PERMANENT BASIS AND ii GETS PERIODICAL INCREMENT IN THE PAY SOCIAL SECURITY COVERAGE AND OTHER WELFARE BENElTS IN ACCORDANCE WITH THE LAW FOR THE TIME BEING IN FORCE IN SUCH EMPLOYMENT h hCO OPERATIVE SOCIETYv MEANS A SOCIETY REGISTERED OR DEEMED TO BE REGISTERED UNDER THE #O OPERATIVE 3OCIETIES !CT OF OR ANY
See SECTION 20 OF #OMPANIES !CT see Appendix
1.9
#( ) 02%,)-).!29
S. 2
OTHER LAW FOR THE TIME BEING IN FORCE RELATING TO CO OPERATIVE SOCIETIES IN ANY 3TATE Corresponding Provision : 3ECTION 10 OF 0AYMENT OF "ONUS !CT
i hCORPORATIONv MEANS ANY BODY CORPORATE ESTABLISHED BY OR UNDER ANY #ENTRAL !CT OR 3TATE !CT BUT DOES NOT INCLUDE A COMPANY OR A CO OPERATIVE SOCIETY Corresponding Provision : 3ECTION 11 OF 0AYMENT OF "ONUS !CT
j hDIRECT TAXv MEANS i ANY TAX CHARGEABLE UNDER THE A )NCOME TAX !CT OF B #OMPANIES 0ROlTS 3URTAX !CT OF C !GRICULTURAL INCOME TAX LAW AND ii ANY OTHER TAX WHICH HAVING REGARD TO ITS NATURE OR INCIDENCE MAY BE DECLARED BY THE #ENTRAL 'OVERNMENT BY NOTIlCATION TO BE A DIRECT TAX FOR THE PURPOSES OF THIS #ODE Corresponding Provision : 3ECTION 12 OF 0AYMENT OF "ONUS !CT
k hEMPLOYEEv MEANS ANY PERSON OTHER THAN AN APPRENTICE ENGAGED UNDER THE !PPRENTICES !CT OF EMPLOYED ON WAGES BY AN ESTABLISHMENT TO DO ANY SKILLED SEMI SKILLED OR UNSKILLED MANUAL OPERATIONAL SUPERVISORY MANAGERIAL ADMINISTRATIVE TECHNICAL OR CLERICAL WORK FOR HIRE OR REWARD WHETHER THE TERMS OF EMPLOYMENT BE EXPRESS OR IMPLIED AND ALSO INCLUDES A PERSON DECLARED TO BE AN EMPLOYEE BY THE APPROPRIATE 'OVERNMENT BUT DOES NOT INCLUDE ANY MEMBER OF THE !RMED &ORCES OF THE 5NION Corresponding Provision : 3ECTION 13 OF 0AYMENT OF "ONUS !CT 3EC ia OF 0AYMENT OF 7AGES !CT 3EC i OF -INIMUM 7AGES !CT
l hEMPLOYERv MEANS A PERSON WHO EMPLOYS WHETHER DIRECTLY OR THROUGH ANY PERSON OR ON HIS BEHALF OR ON BEHALF OF ANY PERSON ONE OR MORE EMPLOYEES IN HIS ESTABLISHMENT AND WHERE THE ESTABLISHMENT IS CARRIED ON BY ANY DEPARTMENT OF THE #ENTRAL 'OVERNMENT OR THE 3TATE 'OVERNMENT THE AUTHORITY SPECIlED BY THE HEAD OF SUCH DEPARTMENT IN THIS BEHALF OR WHERE NO AUTHORITY IS SO SPECIlED THE HEAD OF THE DEPARTMENT AND IN RELATION TO AN ESTABLISHMENT CARRIED ON BY A LOCAL AUTHORITY THE CHIEF EXECUTIVE OF THAT AUTHORITY AND INCLUDES i IN RELATION TO AN ESTABLISHMENT WHICH IS A FACTORY THE OCCUPIER OF THE FACTORY AS DElNED IN CLAUSE n OF SECTION OF THE &ACTORIES !CT OF AND WHERE A PERSON HAS BEEN NAMED AS A MANAGER OF THE FACTORY UNDER CLAUSE f OF SUB SECTION OF SECTION OF THE SAID !CT THE PERSON SO NAMED ii IN RELATION TO ANY OTHER ESTABLISHMENT THE PERSON WHO OR THE AUTHORITY WHICH HAS ULTIMATE CONTROL OVER THE AFFAIRS OF THE ESSee SECTIONS n AND OF &ACTORIES !CT see Appendix
S. 2
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1.10
TABLISHMENT AND WHERE THE SAID AFFAIRS IS ENTRUSTED TO A MANAGER OR MANAGING DIRECTOR SUCH MANAGER OR MANAGING DIRECTOR iii CONTRACTOR AND iv LEGAL REPRESENTATIVE OF A DECEASED EMPLOYER Corresponding Provision : 3ECTION 14 OF 0AYMENT OF "ONUS !CT SECTION ib OF 0AYMENT OF 7AGES !CT SECTION e OF -INIMUM 7AGES !CT SECTION c OF %QUAL 2EMUNERATION !CT
m hESTABLISHMENTv MEANS ANY PLACE WHERE ANY INDUSTRY TRADE BUSINESS MANUFACTURE OR OCCUPATION IS CARRIED ON AND INCLUDES 'OVERNMENT ESTABLISHMENT Corresponding Provision : 3ECTION 15 AND 16 OF 0AYMENT OF "ONUS !CT SECTION ii OF 0AYMENT OF 7AGES !CT
n hFACTORYv MEANS A FACTORY AS DEFINED IN CLAUSE m OF SECTION OF THE &ACTORIES !CT OF Corresponding Provision : 3ECTION ic OF 0AYMENT OF 7AGES !CT SECTION 17 OF 0AYMENT OF "ONUS !CT
o h'OVERNMENT ESTABLISHMENTv MEANS ANY OFFICE OR DEPARTMENT OF THE 'OVERNMENT OR A LOCAL AUTHORITY Corresponding Provision : 3ECTION 16 OF 0AYMENT OF "ONUS !CT
p h)NCOME TAX !CTv MEANS THE )NCOME TAX !CT OF Corresponding Provision : 3ECTION 19 OF 0AYMENT OF "ONUS !CT
q hINDUSTRIAL DISPUTEv MEANS i ANY DISPUTE OR DIFFERENCE BETWEEN EMPLOYERS AND EMPLOYERS OR BETWEEN EMPLOYERS AND WORKERS OR BETWEEN WORKERS AND WORKERS WHICH IS CONNECTED WITH THE EMPLOYMENT OR NON EMPLOYMENT OR THE TERMS OF EMPLOYMENT OR WITH THE CONDITIONS OF LABOUR OF ANY PERSON AND ii ANY DISPUTE OR DIFFERENCE BETWEEN AN INDIVIDUAL WORKER AND AN EMPLOYER CONNECTED WITH OR ARISING OUT OF DISCHARGE DISMISSAL RETRENCHMENT OR TERMINATION OF SUCH WORKER r h)NSPECTOR CUM &ACILITATORv MEANS A PERSON APPOINTED BY THE APPROPRIATE 'OVERNMENT UNDER SUB SECTION OF SECTION s hMINIMUM WAGEv MEANS THE WAGE FIXED UNDER SECTION t hNOTIFICATIONv MEANS A NOTIFICATION PUBLISHED IN THE 'AZETTE OF )NDIA OR IN THE /FFICIAL 'AZETTE OF A 3TATE AS THE CASE MAY BE AND THE EXPRESSION hNOTIFYv WITH ITS GRAMMATICAL VARIATIONS AND COGNATE EXPRESSIONS SHALL BE CONSTRUED ACCORDINGLY Corresponding Provision : 3ECTION e OF %QUAL 2EMUNERATION !CT
u hPRESCRIBEDv MEANS PRESCRIBED BY RULES MADE BY THE APPROPRIATE 'OVERNMENT See SECTION m OF &ACTORIES !CT see Appendix
1.11
#( ) 02%,)-).!29
S. 2
Corresponding Provision : 3ECTION f OF %QUAL 2EMUNERATION !CT SECTION 20 OF 0AYMENT OF "ONUS !CT SECTION iv OF 0AYMENT OF 7AGES !CT SECTION f OF -INIMUM 7AGES !CT
v hSAME WORK OR WORK OF A SIMILAR NATUREv MEANS WORK IN RESPECT OF WHICH THE SKILL EFFORT EXPERIENCE AND RESPONSIBILITY REQUIRED ARE THE SAME WHEN PERFORMED UNDER SIMILAR WORKING CONDITIONS BY EMPLOYEES AND THE DIFFERENCE IF ANY BETWEEN THE SKILL EFFORT EXPERIENCE AND RESPONSIBILITY REQUIRED FOR EMPLOYEES OF ANY GENDER ARE NOT OF PRACTICAL IMPORTANCE IN RELATION TO THE TERMS AND CONDITIONS OF EMPLOYMENT Corresponding Provision : 3ECTION h OF %QUAL 2EMUNERATION !CT
w h3TATEv INCLUDES A 5NION TERRITORY x h4RIBUNALv SHALL HAVE THE SAME MEANING AS ASSIGNED TO IT IN CLAUSE r OF SECTION OF THE )NDUSTRIAL $ISPUTES !CT OF y hWAGESv MEANS ALL REMUNERATION WHETHER BY WAY OF SALARIES ALLOWANCES OR OTHERWISE EXPRESSED IN TERMS OF MONEY OR CAPABLE OF BEING SO EXPRESSED WHICH WOULD IF THE TERMS OF EMPLOYMENT EXPRESS OR IMPLIED WERE FULlLLED BE PAYABLE TO A PERSON EMPLOYED IN RESPECT OF HIS EMPLOYMENT OR OF WORK DONE IN SUCH EMPLOYMENT AND INCLUDES i BASIC PAY ii DEARNESS ALLOWANCE AND iii RETAINING ALLOWANCE IF ANY BUT DOES NOT INCLUDE a ANY BONUS PAYABLE UNDER ANY LAW FOR THE TIME BEING IN FORCE WHICH DOES NOT FORM PART OF THE REMUNERATION PAYABLE UNDER THE TERMS OF EMPLOYMENT b THE VALUE OF ANY HOUSE ACCOMMODATION OR OF THE SUPPLY OF LIGHT WATER MEDICAL ATTENDANCE OR OTHER AMENITY OR OF ANY SERVICE EXCLUDED FROM THE COMPUTATION OF WAGES BY A GENERAL OR SPECIAL ORDER OF THE APPROPRIATE 'OVERNMENT c ANY CONTRIBUTION PAID BY THE EMPLOYER TO ANY PENSION OR PROVIDENT FUND AND THE INTEREST WHICH MAY HAVE ACCRUED THEREON d ANY CONVEYANCE ALLOWANCE OR THE VALUE OF ANY TRAVELLING CONCESSION e ANY SUM PAID TO THE EMPLOYED PERSON TO DEFRAY SPECIAL EXPENSES ENTAILED ON HIM BY THE NATURE OF HIS EMPLOYMENT f HOUSE RENT ALLOWANCE g REMUNERATION PAYABLE UNDER ANY AWARD OR SETTLEMENT BETWEEN THE PARTIES OR ORDER OF A COURT OR 4RIBUNAL h ANY OVERTIME ALLOWANCE See SECTION r OF )NDUSTRIAL $ISPUTES !CT see Appendix
S. 2
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1.12
i ANY COMMISSION PAYABLE TO THE EMPLOYEE j ANY GRATUITY PAYABLE ON THE TERMINATION OF EMPLOYMENT k ANY RETRENCHMENT COMPENSATION OR OTHER RETIREMENT BENElT PAYABLE TO THE EMPLOYEE OR ANY ex gratia PAYMENT MADE TO HIM ON THE TERMINATION OF EMPLOYMENT Provided THAT FOR CALCULATING THE WAGES UNDER THIS CLAUSE IF PAYMENTS MADE BY THE EMPLOYER TO THE EMPLOYEE UNDER CLAUSES a TO i EXCEEDS ONE HALF OR SUCH OTHER PER CENT AS MAY BE NOTIFIED BY THE #ENTRAL 'OVERNMENT OF THE ALL REMUNERATION CALCULATED UNDER THIS CLAUSE THE AMOUNT WHICH EXCEEDS SUCH ONE HALF OR THE PER CENT SO NOTIFIED SHALL BE DEEMED AS REMUNERATION AND SHALL BE ACCORDINGLY ADDED IN WAGES UNDER THIS CLAUSE Provided further THAT FOR THE PURPOSE OF EQUAL WAGES TO ALL GENDERS AND FOR THE PURPOSE OF PAYMENT OF WAGES THE EMOLUMENTS SPECIlED IN CLAUSES d f g AND h SHALL BE TAKEN FOR COMPUTATION OF WAGE Explanation.—7HERE AN EMPLOYEE IS GIVEN IN LIEU OF THE WHOLE OR PART OF THE WAGES PAYABLE TO HIM ANY REMUNERATION IN KIND BY HIS EMPLOYER THE VALUE OF SUCH REMUNERATION IN KIND WHICH DOES NOT EXCEED lFTEEN PER CENT OF THE TOTAL WAGES PAYABLE TO HIM SHALL BE DEEMED TO FORM PART OF THE WAGES OF SUCH EMPLOYEE Corresponding Provision : 3ECTION g OF %QUAL 2EMUNERATION !CT SECTION 21 OF 0AYMENT OF "ONUS !CT SECTION h OF -INIMUM 7AGES !CT SECTION vi OF 0AYMENT OF 7AGES !CT
z hWORKERv MEANS ANY PERSON EXCEPT AN APPRENTICE AS DEFINED UNDER CLAUSE aa OF SECTION OF THE !PPRENTICES !CT OF EMPLOYED IN ANY INDUSTRY TO DO ANY MANUAL UNSKILLED SKILLED TECHNICAL OPERATIONAL CLERICAL OR SUPERVISORY WORK FOR HIRE OR REWARD WHETHER THE TERMS OF EMPLOYMENT BE EXPRESS OR IMPLIED AND INCLUDES i WORKING JOURNALISTS AS DElNED IN CLAUSE f OF SECTION OF THE 7ORKING *OURNALISTS AND OTHER .EWSPAPER %MPLOYEES #ONDITIONS OF 3ERVICE AND -ISCELLANEOUS 0ROVISIONS !CT OF AND ii SALES PROMOTION EMPLOYEES AS DElNED IN CLAUSE d OF SECTION OF THE 3ALES 0ROMOTION %MPLOYEES #ONDITIONS OF 3ERVICE !CT o OF AND FOR THE PURPOSES OF ANY PROCEEDING UNDER THIS #ODE IN RELATION TO AN INDUSTRIAL DISPUTE INCLUDES ANY SUCH PERSON WHO HAS BEEN DISMISSED DISCHARGED OR RETRENCHED OR OTHERWISE TERMINATED IN CONNECTION WITH OR AS A CONSEQUENCE OF THAT DISPUTE OR WHOSE DISMISSAL DISCHARGE OR RETRENCHMENT HAS LED TO THAT DISPUTE See SECTION aa OF THE !PPRENTICES !CT see Appendix See SECTION f OF THE 7ORKING *OURNALISTS AND OTHER .EWSPAPER %MPLOYEES #ONDITIONS OF 3ERVICE AND -ISCELLANEOUS 0ROVISIONS !CT see Appendix o See SECTION d OF THE 3ALES 0ROMOTION %MPLOYEES #ONDITIONS OF 3ERVICE !CT see Appendix
1.13
#( ) 02%,)-).!29
S. 2
BUT DOES NOT INCLUDE ANY SUCH PERSON a WHO IS SUBJECT TO THE !IR &ORCE !CT OF OR THE !RMY !CT OF OR THE .AVY !CT OF OR b WHO IS EMPLOYED IN THE POLICE SERVICE OR AS AN OFlCER OR OTHER EMPLOYEE OF A PRISON OR c WHO IS EMPLOYED MAINLY IN A MANAGERIAL OR ADMINISTRATIVE CAPACITY OR d WHO IS EMPLOYED IN A SUPERVISORY CAPACITY DRAWING WAGE OF EXCEEDING lFTEEN THOUSAND RUPEES PER MONTH OR AN AMOUNT AS MAY BE NOTIlED BY THE #ENTRAL 'OVERNMENT FROM TIME TO TIME Corresponding Provision : 3ECTION i OF %QUAL 2EMUNERATION !CT
COMMENTS EMPLOYEE [SEC. 2(k)] SECTION NOTES Definition of ‘employee’ 4HE DEFINITION OF THE TERM hEMPLOYEEv IN CLAUSE k OF SECTION HAS THE FOLLOWING INGREDIENTS
4HE TERM hEMPLOYEEv MEANS ANY PERSON EMPLOYED ON WAGES BY AN ESTABLISHMENT TO DO ANY WORK FOR HIRE OR REWARD
4HE WORK WHICH HE IS EMPLOYED TO DO MAY BE
SKILLED
SEMI SKILLED OR UNSKILLED
MANUAL
OPERATIONAL
SUPERVISORY
MANAGERIAL
ADMINISTRATIVE
TECHNICAL OR
CLERICAL
)T DOES NOT MATTER WHETHER THE TERMS OF EMPLOYMENT BE
EXPRESS OR
IMPLIED
4HE TERM hEMPLOYEEv ALSO INCLUDES A PERSON DECLARED TO BE AN EMPLOYEE BY THE APPROPRIATE 'OVERNMENT
4HE TERM hEMPLOYEEv DOES NOT INCLUDE AN APPRENTICE ENGAGED UNDER THE !PPRENTICES !CT
4HE TERM hEMPLOYEEv DOES NOT INCLUDE ANY MEMBER OF THE !RMED &ORCES OF THE 5NION
.OTIlED SUM IS 2S vide Notification No. SO 454(E), dated 30-1-2026.
S. 2
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1.14
RELEVANT CASE LAWS Partner is not employee ! PERSON CANNOT HOLD DUAL CAPACITY AS EMPLOYER AS EMPLOYEE 4HUS A PARTNER IS NOT @EMPLOYEE EVEN IF HE IS DRAWING REMUNERATION n S G Tin Printers V RPFC ,AB ,* #AL (# $" n ;A SINGLE MEMBER DECISION IN Tin Printers V RPFC ,,2 ,AB ,* #AL (# REVERSED= n QUOTED AND FOLLOWED IN Om Roller Flour Mills V UOI ,,2 #AL (# n SAME VIEW IN Prakash D Shah V UOI ,,2 "OM (# 0ARTNER IS NOT AN @EMPLOYEE EVEN IF HE IS DRAWING REGULAR WAGES ESIC V Ramaiya Match Industries !)2 3# 3## ESIC V Apex Engineering Ltd. ,,2 #OMP ,* 3## ESIC V Arun Granites ,,2 +ER (# Director can be employee - $IRECTOR OF A COMPANY RECEIVING REMUNERATION IS AN EMPLOYEE AND COULD CARRY SUCH DUAL CAPACITY (E IS COVERED UNDER %3) PROVISIONS ESIC V.Venus Alloy Pvt. Ltd. ,,2 3# )F A DIRECTOR IS DRAWING SALARY HE IS @EMPLOYEE AND HAS TO BE COVERED UNDER 0& PROVISIONS n Tin Printers V RPFC ,,2 ,AB ,* #AL (# )F A DIRECTOR IS PERFORMING DUTIES AND IS WORKING FOR THE COMPANY HE WILL COME WITHIN PURVIEW OF AN @EMPLOYEE n Monitron Securities V Mukundlal Khushalchand ,,2 'UJ (# -ANAGING $IRECTOR AND $IRECTOR DRAWING SALARY ARE @EMPLOYEES FOR 0& !CT n Speed Sales V UOI ,,2 'UJ (# )F -ANAGING $IRECTOR OF A COMPANY IS LOOKING AFTER WORK OF THE ESTABLISHMENT HE WILL BE @EMPLOYEE IF HIS WAGES ARE LOWER THAN THE PRESCRIBED LIMIT FOR APPLICABILITY OF %3) !CT ESIC V Apex Engineering Ltd. ,,2 #OMP ,* 3## ESIC V Sarathi Lines #,! +ER (# $" ESIC V Haryana Biological ,,2 0 ( (# ESIC V Padma Bhawan Engineers ,,2 0 ( (# Apprentice is not ‘employee’ or ‘workman’ - )F PROVISIONS OF !PPRENTICE !CT APPLIES PROVISIONS OF LABOUR LAWS WILL NOT APPLY AS HE IS NOT A @WORKMAN n Dhampur Sugar Mills Ltd. V Bhola Singh !)2 3# 3## ,,2 3# n RELYING ON Mukesh K Tripathi V Senior Divisional Manager, LIC 3## ,,2 3# MEMBER BENCH n SAME VIEW IN National Small Industries Corporation V V Lakshminarayanan ,,2 3# Home workers can be covered - )N PM Patel V UOI 3## 3## , 3 ) ,,* !)2 3# IT WAS HELD THAT "EEDI HOME WORKERS ARE @EMPLOYEES AS SUPERVISION LIES IN RIGHT OF REJECTION 4HIS WAS FOLLOWED IN Officer-in-charge, PF Office V Godavari Garments Ltd. 3## WHERE IT WAS HELD THAT WOMEN HOME WORKERS MAKING GARMENTS WITH RAW MATERIAL SUPPLIED BY COMPANY TO THEM ARE @EMPLOYEES FOR PURPOSE OF 0& !CT EVEN IF PAYMENT IS DONE ON PIECE RATE BASIS WHERE EMPLOYER HAS CONTROL OVER THE WORK OF WOMEN HOME WORKERS AND RIGHT OF REJECTION OF GOODS STITCHED BY THEM 4HIS VIEW WAS ALSO HELD IN Silver Jubilee Tailoring House V Chief Inspector of Shops and Establishments 3## !)2 3# (OME WORKERS ARE COVERED UNDER 0& PROVISIONS 7ORKERS STITCHING GARMENTS FROM HOME ARE COVERED UNDER THE %0& !CT WHEN PAYMENT IS ON PIECE RATE BASIS $IRECT SUPERVISION IS NOT ESSENTIAL The Office in-charge, Sub-Regional Provident Fund Office & Anr. V Godavari Garments Limited 3## ,,2 3# )N ESIC V Hindustan Milkfood Manufacturers Ltd. ,,2 3# IT HAS BEEN HELD THAT PAYMENT ON PIECE RATE BASIS MADE TO THE WORKMEN EMPLOYED THROUGH CONTRACTORS FOR MORE THAN YEARS IS @WAGES FOR PURPOSE OF %3) !CT n ALSO IN ESIC V Hindustan Milkfood Manufacturers Ltd. ,,2 3# .
1.15
#( ) 02%,)-).!29
S. 2
Employee may be working in factory or outside - 4HE WORD @EMPLOYEE WOULD INCLUDE NOT ONLY PERSONS EMPLOYED IN THE FACTORY BUT ALSO PERSONS CONNECTED WITH THE WORK OF THE FACTORY 4HE EMPLOYEE MAY BE WORKING WITHIN THE FACTORY OR OUTSIDE THE FACTORY OR MAY BE EMPLOYED FOR THE WORK OF THE FACTORY IN ANY MANNER OR SUCH EMPLOYEES ARE INCLUDED WITHIN THE DEFINITION OF @EMPLOYEE ESIC V Agew Steel Manufacturing Pvt. Ltd. ,,2 'UJARAT (# RELYING ON ESIC V K. Ramachandran and Ors. 3## Casual engagement of person is not employment - #ASUAL ENGAGEMENT OF PERSON IS NOT EMPLOYMENT n ESIC V P R Narahari Rao , )# +ER (# n QUOTED AND FOLLOWED IN ESIC V Surya Printmac Industries ,,2 0 ( (# )N ESIC V SSRS Brothers ,,2 -AD (# IT WAS HELD THAT WHEN THERE IS NO MASTER SERVANT RELATIONSHIP AND THE PERSON HAS NO CONTROL OVER THE MANNER IN WHICH WORK IS PERFORMED HE CANNOT BE TREATED AS PRINCIPAL EMPLOYER )N Provident Fund Inspector V T S Hariharan !)2 3# &,2 ) ,,* 3# IT WAS HELD THAT A CASUAL EMPLOYEE IS NOT COVERED UNDER 0& SCHEME @%MPLOYMENT MUST BE CONSTRUED AS EMPLOYMENT IN REGULAR COURSE OF THE ESTABLISHMENT SUCH EMPLOYMENT WOULD NOT INCLUDE AN EMPLOYMENT OF A FEW PERSONS FOR A SHORT PERIOD ON ACCOUNT OF SOME PASSING NECESSITY (OWEVER IN Royal Western India Turf Club Ltd. V. ESIC ,,2 3# IT WAS HELD THAT CASUAL EMPLOYEES OF THE CLUB WILL BE COVERED UNDER THE %3) !CT SINCE SUCH EMPLOYEES WORK FOR THE DAY OF RACING WHICH IS PERENNIAL ACTIVITY OF 2OYAL 4URF #LUB )N ESIC V Premier Clay Products 3## , 3 ,,. 3UPP 3## IT WAS HELD THAT CASUAL COOLIES FOR LOADING AND UNLOADING OF GOODS ARE NOT @EMPLOYEES WHEN THE WORK IS OF SPORADIC NATURE AND THE COOLIES WORK FOR OTHERS ALSO ;DECISION UNDER %3)# BUT APPLICABLE HERE ALSO=
EMPLOYER [SEC. 2(l)] SECTION NOTES Definition of ‘employer’
#LAUSE (l) OF SECTION OF THE #ODE
$EFINES THE TERM hEMPLOYERv TO MEAN A PERSON WHO EMPLOYS ONE OR MORE EMPLOYEES in his establishment
3PECIFIES WHO SHALL BE h%MPLOYERv IN RELATION TO ESTABLISHMENT OF #ENTRAL 'OVT OR 3TATE 'OVT
3PECIFIES WHO SHALL BE h%MPLOYERv IN RELATION TO ESTABLISHMENT OF LOCAL AUTHORITY AND
)NCLUDES SPECIFIED PERSONS IN THE SCOPE OF THE TERM hEMPLOYERv
4HE FOLLOWING POINTS EMERGE FROM
)N SIMPLE TERMS hEMPLOYERv IS THE OWNER OF THE hESTABLISHMENTv WHICH MEANS ANY PLACE WHERE ANY INDUSTRY TRADE BUSINESS MANUFACTURE OR OCCUPATION IS CARRIED ON
!PART FROM THE OWNER OF THE hESTABLISHMENTv THE TERM ALSO INCLUDES ANY SPECIFIED PERSON WHO IS DEEMED TO BE EMPLOYER
Definition of “Employer”
4HE TERM hEMPLOYERv MEANS A PERSON WHO EMPLOYS WHETHER DIRECTLY OR THROUGH ANY PERSON OR ON HIS BEHALF OR ON BEHALF OF ANY PERSON ONE OR MORE EMPLOYEES IN HIS ESTABLISHMENT )T DOES NOT MATTER WHETHER THE EMPLOYEES WERE EMPLOYED DIRECTLY
S. 2
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1.16
OR THROUGH ANY PERSON )T DOES NOT MATTER WHETHER THE EMPLOYEES WERE EMPLOYED ON HIS BEHALF OR ON BEHALF OF ANY PERSON ”Employer” in relation to establishment of Central Govt./State Govt.
7HERE THE ESTABLISHMENT IS CARRIED ON BY ANY DEPARTMENT OF THE #ENTRAL 'OVERNMENT OR THE 3TATE 'OVERNMENT hEMPLOYERv SHALL BE THE AUTHORITY SPECIFIED BY THE HEAD OF SUCH DEPARTMENT IN THIS BEHALF 7HERE NO AUTHORITY IS SO SPECIFIED hEMPLOYERv SHALL BE THE HEAD OF THE DEPARTMENT
”Employer” in relation to establishment of a local authority
)N RELATION TO AN ESTABLISHMENT CARRIED ON BY A LOCAL AUTHORITY THE CHIEF EXECUTIVE OF THAT AUTHORITY SHALL BE REGARDED AS hTHE EMPLOYERv
Persons specifically included in definition of “employer”4HE TERM hEMPLOYERv SPECIFICALLY includes
/CCUPIER OF THE FACTORY AS DEFINED IN CLAUSE m OF SECTION OF THE &ACTORIES !CT READS AS UNDER @ m
hFACTORYv MEANS ANY PREMISES INCLUDING THE PRECINCTS THEREOF i
WHEREON TEN OR MORE WORKERS ARE WORKING OR WERE WORKING ON ANY DAY OF THE PRECEDING TWELVE MONTHS AND IN ANY PART OF WHICH A MANUFACTURING PROCESS IS BEING CARRIED ON WITH THE AID OF POWER OR IS ORDINARILY SO CARRIED ON OR
ii
WHEREON TWENTY OR MORE WORKERS ARE WORKING OR WERE WORKING ON ANY DAY OF THE PRECEDING TWELVE MONTHS AND IN ANY PART OF WHICH A MANUFACTURING PROCESS IS BEING CARRIED ON WITHOUT THE AID OF POWER OR IS ORDINARILY SO CARRIED ON
BUT DOES NOT INCLUDE A MINE SUBJECT TO THE OPERATION OF THE -INES !CT OF OR A MOBILE UNIT BELONGING TO THE ARMED FORCES OF THE UNION A RAILWAY RUNNING SHED OR A HOTEL RESTAURANT OR EATING PLACE Explanation I &OR COMPUTING THE NUMBER OF WORKERS FOR THE PURPOSES OF THIS CLAUSE ALL THE WORKERS IN DIFFERENT GROUPS AND RELAYS IN A DAY SHALL BE TAKEN INTO ACCOUNT Explanation II &OR THE PURPOSES OF THIS CLAUSE THE MERE FACT THAT AN %LECTRONIC $ATA 0ROCESSING 5NIT OR A #OMPUTER 5NIT IS INSTALLED IN ANY PREMISES OR PART THEREOF SHALL NOT BE CONSTRUED TO MAKE IT A FACTORY IF NO MANUFACTURING PROCESS IS BEING CARRIED ON IN SUCH PREMISES OR PART THEREOF
!NY PERSON NAMED AS A MANAGER OF THE FACTORY UNDER CLAUSE f OF SUB SECTION OF SECTION OF THE &ACTORIES !CT 3ECTION OF THE &ACTORIES !CT READS AS UNDER 7. Notice by occupier 4HE OCCUPIER SHALL AT LEAST FIFTEEN DAYS BEFORE HE BEGINS TO OCCUPY OR USE ANY PREMISES AS A FACTORY SEND TO THE #HIEF )NSPECTOR A WRITTEN NOTICE CONTAINING a
THE NAME AND SITUATION OF THE FACTORY
b
THE NAME AND ADDRESS OF THE OCCUPIER
bb
THE NAME AND ADDRESS OF THE OWNER OF THE PREMISES OR BUILDING INCLUDING THE PRECINCTS THEREOF REFERRED TO IN SECTION
c
THE ADDRESS TO WHICH COMMUNICATION RELATING TO THE FACTORY MAY BE SENT
1.17
#( ) 02%,)-).!29
d
S. 2
THE NATURE OF THE MANUFACTURING PROCESS i
CARRIED ON IN THE FACTORY DURING THE LAST TWELVE MONTHS IN THE CASE OF FACTORIES IN EXISTENCE ON THE DATE OF THE COMMENCEMENT OF THIS !CT AND
ii
TO BE CARRIED ON IN THE FACTORY DURING THE NEXT TWELVE MONTHS IN THE CASE OF ALL FACTORIES
e
THE TOTAL RATED HORSE POWER INSTALLED OR TO BE INSTALLED IN THE FACTORY WHICH SHALL NOT INCLUDE THE RATED HORSE POWER OF ANY SEPARATE STAND BY PLANT
f
THE NAME OF THE MANAGER OF THE FACTORY FOR THE PURPOSES OF THIS !CT
g
THE NUMBER OF WORKERS LIKELY TO BE EMPLOYED IN THE FACTORY
h
THE AVERAGE NUMBER OF WORKERS PER DAY EMPLOYED DURING THE LAST TWELVE MONTHS IN THE CASE OF A FACTORY IN EXISTENCE ON THE DATE OF THE COMMENCEMENT OF THIS !CT
i
SUCH OTHER PARTICULARS AS MAY BE PRESCRIBED
)N RELATION TO ANY OTHER ESTABLISHMENT i.e., ESTABLISHMENT OTHER THAN FACTORY THE PERSON WHO OR THE AUTHORITY WHICH HAS ULTIMATE CONTROL OVER THE AFFAIRS OF THE ESTABLISHMENT
7HERE THE AFFAIRS OF AN ESTABLISHMENT OTHER THAN FACTORY ARE ENTRUSTED TO A MANAGER OR MANAGING DIRECTOR SUCH MANAGER OR MANAGING DIRECTOR
#ONTRACTOR AND
,EGAL REPRESENTATIVE OF A DECEASED EMPLOYER
ESTABLISHMENT [SEC. 2(m)] SECTION NOTES Definition of ‘establishment’ #LAUSE (m) OF SECTION OF THE #ODE DEFINES THE TERM ESTABLISHMENT AS UNDER
4HE TERM hESTABLISHMENTv MEANS ANY place WHERE ANY INDUSTRY TRADE BUSINESS MANUFACTURE OR OCCUPATION IS CARRIED ON
4HE TERM hESTABLISHMENTv SPECIFICALLY INCLUDES A 'OVERNMENT ESTABLISHMENT
“Any place” 4HE Advanced Law Lexicon BY P.R. Aiyar GIVES THE FOLLOWING DEFINITIONS OF THE WORD hPLACEv
4HE WORD hPLACEv EXPRESSES SIMPLY LOCALITY AND NOT KIND
h0LACEv INCLUDES A HOUSE BUILDING TENT VEHICLE AND VESSEL
! PLACE MUST BE A DEFINITE AREA SO THAT IT CAN BE FOUND AND RECOGNISED
! PLACE MEANS A DEFINITE AREA WITHIN THE KNOWN BOUNDARY
4HE DEFINITION REFERS TO hANY PLACEv WHERE ANY INDUSTRY TRADE BUSINESS MANUFACTURE OR OCCUPATION IS CARRIED ON 4HE WORD hPLACEv IS QUALIFIED BY THE WORD hANYv 4HE WORD hANYv ORDINARILY SHOWS AN INTENT TO CAST THE NET AS WIDE AS POSSIBLE Stroud’s Judicial Dictionary DEFINES @ANY AS UNDER @v!NYv IS A WORD WHICH EXCLUDES LIMITATION OR QUALIFICATION PER &RY , * Duck V Bates 1 " $ hAS WIDE AS POSSIBLEv PER #HITTY * Beckett V Sutton , * #H
CODE ON WAGES 2019 WITH WAGES (CENTRAL) RULES 2026 – BARE ACT WITH SECTION NOTES AUTHOR : PUBLISHER : DATE OF PUBLICATION : EDITION : ISBN NO : NO. OF PAGES : BINDING TYPE :
Taxmann's Editorial Board Taxmann August 2026 July 2026 Edition 9789375614876 280 Paperback
Rs. 215 DESCRIPTION Code on Wages 2019 with Wages (Central) Rules 2026 [Bare Act with Section Notes] by Taxmann is a consolidated, application-ready statutory publication presenting India’s wage law in its fully enforced, post-Code form. The Code on Wages—brought into force with effect from 21st November 2025 vide Notification S.O. 5322(E)—subsumes and replaces the Payment of Wages Act 1936, the Minimum Wages Act 1948, the Payment of Bonus Act 1965, and the Equal Remuneration Act 1976, consolidating them into a single architecture governing minimum wages, floor wage, payment of wages, deductions, bonus, advisory boards, claims, inspection, and offences. As its core editorial feature, the publication carries Section Notes—brief, plain-language annotations set immediately beneath the statutory provisions they explain—together with relevant Case Laws beneath the provisions they bear upon, cross-referencing the corresponding clauses of the repealed Acts and the related Rules and decisions. This July 2026 Edition is the first to carry the finally notified Code on Wages (Central) Rules 2026 with Forms I to IX and Appendices A to D, together with the Corrigendum of 15-7-2026 correcting the short title of the Rules, and is rounded out by a front-placed Comparative Study, five sectional cross-reference Tables, a Subject Index, the Statement of Objects and Reasons, Notes on Clauses, an Appendix of ten other Acts referred to in the Code, the complete notification record (including the ₹18,000 supervisory wage-ceiling notification of 30-1-2026 and the 12-5-2026 notifications designating authorities under sections 4 to 56), FAQs on all four Labour Codes, and a practitioner-oriented Compliance Handbook—making it a complete, single-volume operational reference for the post-enforcement phase. This publication is intended for users who apply, interpret, administer, adjudicate, or transition into the Code on Wages regime, including: • HR, Payroll, and Compliance Heads • Labour & Employment Law Practitioners • Employers, Industrial Establishments, and Management Representatives • In-house Counsel, Company Secretaries, and Finance Controllers • Inspectors-cum-Facilitators, Appellate Authorities, and Adjudicatory Officers • Trade Unions, Worker Representatives, and Employee-Side Advisers • Law Students, Academicians, and Policy Researchers The Present Publication is the July 2026 Edition, with the law stated as amended till 20th July 2026. It covers the amended and updated text of the Code on Wages [Act No. 29 of 2019] and the Code on Wages (Central) Rules 2026, with the following noteworthy features: • [Section Notes – Core USP] Brief, plain-language annotations set immediately beneath the statutory provisions they explain, identifying the corresponding clauses of the four repealed Acts and flagging consolidated, modified, or newly introduced material—turning the Bare Act into a self-contained transition tool • [Case Laws Beneath the Provision] Relevant judicial precedents reproduced directly beneath the provisions they bear upon, including decisions under the repealed Acts that continue to govern interpretation of the Code • [Five-Way Statutory Cross-Reference Tables] Tables aligning the sections of the Code with the corresponding provisions of each repealed Act—Payment of Bonus Act 1965; Minimum Wages Act 1948; Payment of Wages Act 1936; and Equal Remuneration Act 1976—together with four reverse-direction tables, enabling lookup in either direction • [Front-Placed Comparative Study] A subject-wise and section-wise comparison between the Code and the four repealed Acts, identifying retained provisions, substantive departures, rationalised thresholds (universal applicability, reduction of the cap on deductions from 75% to 50%, abolition of the working-day stipulation) and consciously omitted concepts (LIC premium deductions, Post Office insurance deductions, Fidelity Guarantee Bond deductions) • [Code on Wages (Central) Rules 2026 – Final Notified Text] 54 Rules across 8 Chapters notified vide G.S.R. 343(E), dated 8-5-2026 in supersession of 17 sets of erstwhile rules, covering the manner of calculating the minimum rate of wages, revision of variable dearness allowance, fixation of floor wage, working-hour provisions, recovery procedures and computation of gross profits—with the prescribed Forms I to IX • [Corrigendum G.S.R. 629(E), dated 15-7-2026] The short title of the Rules as notified on 8-5-2026 was corrected on 15-7-2026, five days before this edition’s cut-off; the correction is footnoted at rule 1(1), making this the first edition to carry it • [Complete Notification Record] Fifteen notifications across twelve section-wise entries—the partial-enforcement notification of 18-12-2020, the principal enforcement notification of 21-11-2025, the ₹18,000 supervisory wage-ceiling notification of 30-1-2026, the 12-5-2026 series notifying authorities and jurisdictions under sections 4, 7, 31, 39, 45, 49, 51, 53 and 56, and the superseded notifications reproduced for continuity • [Seven Sets of FAQs Spanning All Four Labour Codes] FAQs covering the Code on Wages 2019, the Industrial Relations Code 2020, the OSH & Working Conditions Code 2020 (two sets) and the Code on Social Security 2020, plus general and Additional FAQs as on 16-3-2026, addressing definitional, applicability, and enforcement concerns in plain language • [Compliance Handbook for Employers under the Four Labour Codes] Seven Chapters and five Annexures setting out employer obligations across all four Labour Codes in the Central Government sphere—closing with a Summary of Action Points sorted into foundational, monthly, annual and event-based compliance • [Statement of Objects and Reasons & Notes on Clauses] Reproduced in full to support purposive interpretation and legislative-intent arguments • [Appendix of External Provisions] The relevant text of ten other Central Acts referenced in the Code (Apprentices Act 1961, Code of Criminal Procedure 1973, Companies Act 2013, Factories Act 1948, General Clauses Act 1897, Income-tax Act 1961, Industrial Disputes Act 1947, Merchant Shipping Act 1958, and others), eliminating the need to consult separate volumes • [Subject Index] Detailed alphabetical index for rapid topical retrieval
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