Page 330 - DMGT516_LABOUR_LEGISLATIONS

Unit 13: Wage Legislation

If any difficulty arises in giving effect to the provision of this Act, the Central Government Notes
may, by notification make any order, not inconsistent with the provisions of this Act,
which appears to be necessary for the purpose of removing the difficulty: Provided that
every such order shall, as soon as may be, after it is made be laid before each House of
Parliament. (Section 17).
Explanation: Where an employee is given in lieu of the whole or part of the salary or wage
payable to him, free food allowance or free food by his employer, such food allowance or
the value of such food shall, for the purpose of this clause, be deemed to form part of the
salary or wage of such employee.

Where an establishment consists of different departments or undertakings or has branches,
whether situated in the same place or in different places, all such departments or
undertakings or branches shall be treated as parts of the same establishment for the
purpose of computation of bonus under this Act.

13.6 Keywords

Company: "company" means any corporate body and includes a firm or other association of
individuals; or
Director: "director", in relation to a firm, means a partner in the firm. (Section 11).

available surplus: "available surplus" means the available surplus computed under section 5;
Direct Tax: "direct tax" means-
any tax chargeable under- the Income-tax Act; the Super Profits Tax Act, 1963 (14 of 1963); the
Companies (Profits) Surtax Act, 1964 (7 of 1964); the agricultural income-tax law; and
Employee: "employee" means any person (other than an apprentice) employed on a salary or
wage not exceeding three thousand and five hundred rupees per mensem in any industry to do
any skilled or unskilled, manual, supervisory, managerial, administrative, technical or clerical
work for hire or reward, whether the terms of employment be express or implied;
Employer: where the employer is an individual or a Hindu individual family, the tax payable by
such employer under the Income-tax Act shall be calculated on the basis that the income derived
by him from the establishment is his only income;
Income of employer: where the income of any employer includes any profits and gains derived
from the export of any goods or merchandise out of India and any rebate on such income is
allowed under any law for the time being in force relating to direct taxes, then, no account shall
be taken of such rebate;

13.7 Self Assessment

Fill in the blanks:

1. India satisfied ..................... Convention 100 on equal remuneration in 1958.
2. Every ......................................... shall consist of not less than ten persons, to be nominated by
the appropriate Government, of which one-half shall be women.

3. The available surplus in respect of any accounting year shall be the gross profits for that
year after deducting therefrom the sums referred to in ...............................;
4. Any amount by way of depreciation ............................... in accordance with the provisions
of sub-section (1) of section 32 of the Income-tax Act, or in accordance with the provisions
of the agricultural income-tax law, as the case may be;

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