9911796707
TMI BlogDefinitions.X X X X Extracts X X X X X X X X Extracts X X X X ..... transport service, telecommunication, banking and insurance company or a corporation or other authority established by a Central Act or a central public sector undertaking or subsidiary companies set up by central public sector undertakings or autonomous bodies owned or controlled by the Central Government, 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 Central Government; (ii) in relation to any other establishment, the State Government; (e) "company" means a company as defined in clause (20) of section 2 of the Companies Act, 2013 (18 of 2013.); (f) "con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but does not include a company or a co-operative society; (j) "direct tax" means-- (i) any tax chargeable under the-- (A) Income-tax Act, 1961 (43 of 1961.); (B) Companies (Profits) Surtax Act, 1964 (7 of 1964.); (C) Agricultural income tax law; and (ii) any other tax which, having regard to its nature or incidence, may be declared by the Central Government, by notification, to be a direct tax for the purposes of this Code; (k) "employee" means, any person (other than an apprentice engaged under the Apprentices Act, 1961) (52 of 1961.), employed on wages by an establishment to do any skilled, semi-skilled or unskilled, manual, operational, supervisory, managerial, administrative, technical or clerical work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de, business, manufacture or occupation is carried on and includes Government establishment; (n) "factory" means a factory as defined in clause (m) of section 2 of the Factories Act, 1948 (63 of 1948.); (o) "Government establishment" means any office or department of the Government or a local authority; (p) "Income-tax Act" means the Income -tax Act, 1961 (43 of 1961.); (q) "industrial dispute" 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 differen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expressed which would, if the terms of employment, express or implied, were fulfilled, 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 Government; (c) any contribution paid by the employer to any pensio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch remuneration in kind which does not exceed fifteen per cent. of the total wages payable to him, shall be deemed to form part of the wages of such employee; (z) "worker" means any person (except an apprentice as defined under clause (aa) of section 2 of the Apprentices Act, 1961) (52 of 1961.) 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 defined in clause (f) of section 2 of the Working Journalists and other Newspaper Employees (Conditions of Service) and Miscellaneous Provisions Act, 1955 (45 of 1955.); and (ii) sales promotion employees ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
