S.No.

Legeslation Name Relevant Section Complianc Context

e type
1. Industrial 3. Submission of draft Reporting 1) Within six months from the date on which this Act
Employment standing orders to the becomes applicable to an industrial establishment,
(Standing Orders) under this section. authority the employer shall submit to the Certifying Officer
Act, 1946 five copies of the draft standing orders proposed by
him for adoption in his industrial establishment.
(2) Provision shall be made in such draft for every
matter set out in the Schedule which may be
applicable to the industrial establishment, and
where model standing orders have been prescribed,
shall be, so far as is practicable, in conformity with
such model.
(3) The draft standing orders submitted under this
section shall be accompanied by a statement giving
prescribed particulars of the workmen employed in
the industrial establishment including the name of
the trade union, if any, to which they belong.
(4) Subject to such conditions as may be prescribed,
a group of employers in similar industrial
establishments may submit a joint draft of standing
orders under this section.

10. Duration and Reporting (1) Standing orders finally certified under this Act
modification of to the shall not, except on agreement between the
standing orders concerned employer and the workmen, [or a trade union or
Authority other representative body of the workmen] be liable
to be modification until the expiry of six months
from the date on which the standing orders or the
last modifications thereof came into operation.
[(2) Subject to the provisions of sub-section (1), an
employer or workman [or a trade union or other
representative body of the workmen may apply to
the Certifying Officer to have the standing orders
modified and such application shall be accompanied
by five copies of the modifications proposed to be
made, and where such modifications are proposed
to be made by agreement between the employer
and the workmen [or a trade union or other
representative body of the workmen], a certified
copy of that agreement shall be filed along with the
application.]
(3) The foregoing provisions of this Act shall apply in
respect of an application under sub-section (2) as
they apply to the certification of the first standing
orders.

2. Income Tax Act, 280 ZA. Tax credit Reporting If any public company owing an industrial
1961 certificates for shifting to the undertaking situate in an urban area shifts, with the
of industrial Concerned prior approval of the Board, such undertaking to any
undertaking from authority area (not being the area in which such undertaking is
urban area situate), it shall be granted a tax credit certificate.

(2) The tax credit certificate to be granted under

sub-section (1) shall be for an amount computed in
the following manner with reference to the amount
of the tax payable by the company on its income
chargeable under the head "Capital gains" arising
from the transfer of capital assets being buildings or
lands or any rights in building or lands used for the
purposes of the business of the said undertaking in
the urban area, effected in the course of or in
consequence of the shifting of such industrial
undertaking, namely :—
(a) the amount of expenditure incurred by the
company in—
 acquiring lands or constructing buildings for
the purposes of the business of the company
in the area to which the undertaking is
shifted, and
 shifting its machinery or plant and other
effects and transferring its establishment to
such area,
 within a period of three years, from the date
of the approval referred to in sub-section
(1), or such further period as the Board may
allow, shall first be ascertained ;
(b) the amount of the tax credit certificate shall bear
to the amount of tax payable by the company on its
income chargeable under the head "Capital gains" as
aforesaid, the same proportion as the amount of
expenditure ascertained under clause (a) bears to
the amount of the said income 

54G. Capital gain Reporting Section 54G exempts capital gain arisen on account
exemption to the of transfer of plant or machinery or building or land
concerned or any rights in land or building to a rural area which
authority is being used for the business purpose of an
industrial undertaking situated in an urban area.

The claimant is required to re-invest the amount in

shifting of the industrial undertaking from the urban
area to a rural area. The re-investment is to be made
within a period of 1 year before or 3 years after the
date of transfer for the purpose specified below –
 For purchasing of new plant or machinery
for the business purpose of industrial
undertaking shifted in a rural area.
 For purchasing land or building or
constructing a building for the business
 purpose of industrial undertaking shifted in
a rural area.
 Expenditure incurred towards shifting of the
old industrial undertaking and establishing
the same in the rural area.
 Incurring any other expenditure as specified
by the Government.

3. Industrial Disputes 9A. Notice of change Notifying No employer, who proposes to effect any change in
Act, 1947 the the conditions of service applicable to any workman
workman in respect of any matter specified in the Fourth
Schedule, shall effect such change,-
(a) without giving to the workmen likely to be
affected by such change a notice in the prescribed
manner of the nature of the change proposed to be
effected; or
(b) within twenty-one days of giving such notice

THE FOURTH SCHEDULE 3. Compensatory and other allowances;

: Conditions of Service
for Change of which
notice is to be given
(Section 9A)
6. Starting, alteration or discontinuance of shift
working otherwise than in accordance with standing
orders;
7. Classification by grades;
8. Withdrawal of any customary concession or
privilege or change in usage.
9. Introduction of new rules of discipline, or
alteration of existing rules, except in so far as they
are provided in standing orders;
10.Rationalisation, standardization or improvement
of plant or technique which is likely to lead to
retrenchment of workmen;
11. Any increase or reduction (other than casual) in
the number of persons employed or to be employed
in any occupation or process or department or
shift, 167[not occasioned by circumstances over which
the employer has no control].

25C. Right of workmen Notifying Whenever a workman (other than a badly workman
laid-off for the or a casual workman) whose name is borne on the
compensation workman muster rolls of an industrial establishment and who
has completed not less than one year of continuous
service under an employer is laid-off, whether
continuously or intermittently, he shall be paid by
the employer for all days during which he is so laid-
off, except for such weekly holidays as may
 intervene, compensation which shall be equal to fifty
per cent, of the total of the basic wages and
dearness allowance that would have been payable
to him had he not been so laid-off

25F. Conditions Notifying No workman employed in any industry who has

precedent to the been in continuous service for not less than one year
retrenchment of workman under an employer shall be retrenched by that
workmen employer until-
(a) the workman has been given one month’s notice
in writing indicating the reasons for retrenchment
and the period of notice has expired, or the
workman has been paid in lieu of such notice, wages
for the period of the notice;
(b) the workman has been paid, at the time of
retrenchment, compensation which shall be
equivalent to fifteen days’ average pay or any part
thereof in excess of six months; and
(c) notice in the prescribed manner is served on the
appropriate government.

25FFA. Sixty days’ Notifying An employer who intends to close down an

notice to be given of the undertaking shall serve, at least sixty days before the
intention to close down workman date on which the intended closure is to become
any undertaking effective, a notice, in the prescribed manner, on the
appropriate government stating clearly the reasons
for the intended closure of the undertaking

PROVIDED that nothing in this section shall apply to-

(a) an undertaking in which-
(i) less than fifty workmen are employed, or
(ii) less than fifty workmen were employed on an
average per working day in the preceding twelve
months.
(b) an undertaking set up for the construction of
buildings, bridges, roads, canals, dams or for other
construction work or project.

25FFF. Compensation Notifying Where an undertaking is closed down for any reason
to workmen in case of the whatsoever, every workman who has been in
closing down of workman continuous service for not less than one year in that
undertakings undertaking immediately before such closure shall,
subject to the provisions of sub-section (2), be
entitled to notice and compensation in accordance
with the provisions of section 25F, as if the workman
had been retrenched:
PROVIDED that where the undertaking is closed
down on account of unavoidable circumstances
beyond the control of the employer, the
compensation to be paid to the workman under
clause (b) of section 25F, shall not exceed his
average pay for three months