Act Number: 34

Act Name: The Employees State Insurance Act, 1948

Year: 1948

Enactment Date: 1948-04-19

Long Title: An Act to provide for certain benefits to employees in case of sickness, maternity and employment injury and to make provision for certain other matters in relation thereto.

Ministry: Ministry of Labour and Employment

Department:

Section 45H: Application of certain provisions of the Income-tax Act.
    1[45H. Application of certain provisions of the Income-tax Act.--The provisions of the Second and Third Schedules to the Income-tax Act, 1961 (43 of 1961) and the Income-tax (Certificate Proceedings) Rules, 1962, as in force from time to time, shall apply with necessary modifications as if the said provisions and the rules referred to the arrears of the amount of contributions, interests or damages under this Act instead of to the income-tax:
     Provided that any reference in the said provisions and the rules to the assesse shall be construed as a reference to a factory or an establishment or the principal or immediate employer under this Act.]
Notes:
1. Ins. by Act 29 of 1989, s. 16 (w.e.f. 1-9-1991).
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