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Archive: January, 2026

Posts in January, 2026

FAQs on Code on Social Security, 2020

January 13, 2026 1176 Views 0 comment Print

The ruling clarifies that digital processes are encouraged but not mandatory, ensuring workers rights are protected even through physical submissions and flexible procedures.

FAQs – Code on Wages, 2019

January 13, 2026 1671 Views 0 comment Print

The law removes sector-based exclusions and extends minimum wage protection to all employees. It confirms universal coverage across organized and unorganized sectors.

FAQs on Labour Codes

January 13, 2026 6687 Views 0 comment Print

The FAQs explain the uniform wage definition and the 50% allowance cap across all Codes. Gratuity applies prospectively from 21 November 2025 with clarified eligibility and calculation.

FAQ on Myths and Realities of Industrial Relation (IR) Code 2020

January 13, 2026 1092 Views 0 comment Print

The Code retains trade union rights, collective bargaining, and strike provisions with notice requirements. It confirms continued safeguards on retrenchment and dispute resolution.

FAQs on Occupational Safety, Health and Working Conditions (OSH) Code, 2020

January 13, 2026 1275 Views 0 comment Print

Raising factory and licensing thresholds does not remove safety and welfare protections. All establishments with 10 or more workers must comply.

PFRDA (Registration of Pension Funds) Guidelines, 2026

January 13, 2026 444 Views 0 comment Print

The guidelines prescribe a structured process for sponsor selection and pension fund registration. The key takeaway is that only financially strong and compliant entities can enter the pension fund space.

ICAI Revises Industrial Training Empanelment Criteria from 1st January 2026

January 13, 2026 20034 Views 2 comments Print

ICAI has updated the financial and professional eligibility norms for organizations imparting industrial training. The changes aim to standardize capacity, ensure qualified supervision, and take effect from 1 January 2026.

Section 68 Addition Fails Once Identity and Source Are Proved: ITAT Delhi

January 12, 2026 888 Views 0 comment Print

The Tribunal held that unexplained cash credit addition cannot survive once identity, genuineness, and creditworthiness are established through documentary evidence. The key takeaway is that mere low income of creditors is insufficient without contrary investigation.

FEMA Section 9 Explained: Key Exemptions on Foreign Exchange Retention & Repatriation

January 12, 2026 1461 Views 0 comment Print

This article explains how Section 9 exempts certain foreign exchange holdings from repatriation duties. The key takeaway is that RBI-prescribed limits and conditions determine when retention is lawful.

Analysis of Notifications & Circulars for Week ending 11th January 2026

January 12, 2026 963 Views 0 comment Print

Income tax exemptions, GST clarifications, and penalty rulings dominated the week. Courts and authorities reinforced substance over form in compliance matters.

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