Lakshmikumaran & Sridharan Attorneys

Sources and citations

Every direct answer on this site is anchored to a statute, rule, or government notification. This page lists what is cited and the date each citation was last verified against the source corpus.

Source register
  • Central Rules under the four Labour Codes, 8 to 9 May 2026
  • Central Rules, 8 to 9 May 2026
  • Code on Social Security, 2020
  • Code on Social Security, 2020, section 2(88)
  • Code on Social Security, 2020, section 67
  • Code on Wages (Central) Rules, 2020
  • Code on Wages, 2019
  • Code on Wages, 2019, Chapter II
  • Code on Wages, 2019, Chapter IV
  • Code on Wages, 2019, section 17
  • Code on Wages, 2019, section 2(y)
  • Companies Act, 2013, sections 62 and 67
  • Constitution of India, Article 276
  • Contract Labour (Regulation and Abolition) Act, 1970
  • Employees' State Insurance Act, 1948
  • EPF Act, 1952
  • EPF and MP Act, 1952
  • ESI (Central) Rules, 1950
  • ESI Act, 1948
  • Factories Act, 1948
  • Gazette Notification dated 21 November 2025
  • Income-tax Act, 1961, section 10(13A)
  • Income-tax Act, 1961, section 115BAC
  • Income-tax Act, 1961, section 16(iii)
  • Income-tax Act, 1961, section 192(1C)
  • Income-tax Rules, 1962, Rule 2A
  • Industrial Disputes Act, 1947, section 25F
  • Industrial Relations (Central) Rules, 2020
  • Industrial Relations Code, 2020
  • Industrial Relations Code, 2020, sections 70 and 83
  • Maternity Benefit (Amendment) Act, 2017
  • Maternity Benefit Act, 1961
  • Minimum Wages Act, 1948
  • Occupational Safety, Health and Working Conditions Code, 2020
  • OSH (Central) Rules, 2020
  • OSH (Central) Rules, 2026
  • OSH Code, 2020
  • OSH Code, 2020, Chapter XI
  • OSH Code, 2020, section 24
  • Payment of Bonus Act, 1965
  • Payment of Gratuity Act, 1972
  • POSH Act, 2013
  • POSH Rules, 2013
  • SEBI SBEB Regulations, 2021
  • Social Security (Central) Rules, 2020
  • Social Security (Central) Rules, 2026
  • Social Security Code, 2020
  • State and UT Labour Department gazette notifications
  • State Labour Department gazette notifications
  • State Labour Welfare Fund Acts
  • State Professional Tax Acts
Last verified: 11/05/2026

What are India's new Labour Codes and when do they take effect?

  • Code on Wages, 2019
  • Industrial Relations Code, 2020
  • OSH Code, 2020
  • Social Security Code, 2020
Last verified: 11/05/2026

Which labour-law calculators does this site offer?

  • Code on Wages, 2019
  • Payment of Gratuity Act, 1972
  • EPF and MP Act, 1952
  • ESI Act, 1948
Last verified: 11/05/2026

How are allowances treated for PF, gratuity and bonus under the Code on Wages?

  • Code on Wages, 2019, section 2(y)
  • Code on Social Security, 2020, section 2(88)
Last verified: 11/05/2026

Who is eligible for statutory bonus in India and how is it calculated?

  • Payment of Bonus Act, 1965
  • Code on Wages, 2019, Chapter IV
Last verified: 11/05/2026

How is ESI contribution calculated in India?

  • Employees' State Insurance Act, 1948
  • ESI (Central) Rules, 1950
Last verified: 11/05/2026

How is HRA exemption calculated under the Income-tax Act?

  • Income-tax Act, 1961, section 10(13A)
  • Income-tax Rules, 1962, Rule 2A
  • Income-tax Act, 1961, section 115BAC
Last verified: 11/05/2026

What maternity benefits are Indian women employees entitled to?

  • Maternity Benefit Act, 1961
  • Maternity Benefit (Amendment) Act, 2017
  • Code on Social Security, 2020
Last verified: 11/05/2026

How is Professional Tax deducted from salary in India?

  • Constitution of India, Article 276
  • State Professional Tax Acts
  • Income-tax Act, 1961, section 16(iii)
Last verified: 11/05/2026

What compensation is payable on retrenchment in India?

  • Industrial Disputes Act, 1947, section 25F
  • Industrial Relations Code, 2020, sections 70 and 83
Last verified: 11/05/2026

What are the mandatory employment-law compliance deadlines in India?

  • EPF Act, 1952
  • ESI Act, 1948
  • Payment of Bonus Act, 1965
  • POSH Act, 2013
Last verified: 11/05/2026

How is contract labour regulated in India today?

  • Contract Labour (Regulation and Abolition) Act, 1970
  • OSH Code, 2020, Chapter XI
Last verified: 13/08/2026

Does the creche obligation depend on the gender composition of the workforce?

  • Code on Social Security, 2020, section 67
  • OSH Code, 2020, section 24
  • Social Security (Central) Rules, 2026
Last verified: 11/05/2026

What are an Indian employer's obligations when an employee exits?

  • Code on Wages, 2019, section 17
  • Payment of Gratuity Act, 1972
  • Industrial Relations Code, 2020
Last verified: 11/05/2026

How are ESOPs regulated and taxed in India?

  • Companies Act, 2013, sections 62 and 67
  • SEBI SBEB Regulations, 2021
  • Income-tax Act, 1961, section 192(1C)
Last verified: 11/05/2026

When is gratuity payable in India and how is it calculated?

  • Payment of Gratuity Act, 1972
  • Code on Social Security, 2020
Last verified: 11/05/2026

How should an Indian employer transition to the new Labour Codes?

  • Code on Wages, 2019
  • Industrial Relations Code, 2020
  • OSH Code, 2020
  • Code on Social Security, 2020
Last verified: 11/05/2026

What does the Industrial Relations Code, 2020 change?

  • Industrial Relations Code, 2020
  • Industrial Relations (Central) Rules, 2020
Last verified: 11/05/2026

Who does the OSH Code, 2020 apply to and what are the key duties?

  • Occupational Safety, Health and Working Conditions Code, 2020
  • OSH (Central) Rules, 2020
Last verified: 11/05/2026

What does the Code on Social Security, 2020 do?

  • Code on Social Security, 2020
  • Social Security (Central) Rules, 2020
Last verified: 11/05/2026

What does the Code on Wages, 2019 require employers to do?

  • Code on Wages, 2019
  • Code on Wages (Central) Rules, 2020
Last verified: 11/05/2026

How does the Labour Welfare Fund (LWF) work in India?

  • State Labour Welfare Fund Acts
Last verified: 11/05/2026

How are minimum wages fixed in India and who notifies them?

  • Minimum Wages Act, 1948
  • Code on Wages, 2019, Chapter II
Last verified: 11/05/2026

What does the POSH Act, 2013 require Indian employers to do?

  • POSH Act, 2013
  • POSH Rules, 2013
Last verified: 11/05/2026

What is Professional Tax in India and who administers it?

  • Constitution of India, Article 276
  • State Professional Tax Acts
Last verified: 11/05/2026

What is the notification status of central and state rules under India's four Labour Codes?

  • Central Rules under the four Labour Codes, 8 to 9 May 2026
  • State and UT Labour Department gazette notifications
Last verified: 11/05/2026

Which Indian states have notified rules under the four Labour Codes?

  • Central Rules under the four Labour Codes, 8 to 9 May 2026
  • State Labour Department gazette notifications
Last verified: 11/05/2026

What changed for Indian employers on 21 November 2025?

  • Gazette Notification dated 21 November 2025
  • Central Rules, 8 to 9 May 2026
Last verified: 11/05/2026

What are the working-hours, overtime and night-shift rules in India?

  • OSH Code, 2020
  • OSH (Central) Rules, 2026
  • Factories Act, 1948