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Additional Emoluments(Compulsory Deposit) Act, 1974

Additional Emoluments(Compulsory Deposit) Act, 1974

 

CONTENTS

Sections

Particulars

      
1 Short title and commencement.
2 Definition
3 Persons to whom this Act applies.
4 Act to have overriding effect.
5 Additional Wages Deposit Account and Additional Dearness Allowance Deposit Account
6 Duty of employer or other person to make deductions of additional wages and additional dearness allowance from emoluments.
7 Deposits to carry simple interest.
8 Assessment for the purpose of income-tax.
9 Repayment of deposits.
10 Power of Central Government to frame schemes.
11 Rounding off.
12 Amounts due to be first charge in the case of insolvency or liquidation of the employer.
13 Section
14 Penalties.
15 Offences by companies.
16 Cognizance of offences.
17 Power to exempt.
18 Power to delegate.
19 Protection against attachment.
20 Power to call for returns and inspect accounts.
21 Protection of action taken in good faith.
22 Persons performing functions under this Act to be public servants.
23 Recovery of arrears.
24 Power to make rules.
25 Rules and schemes to be laid before Parliament.
26 Power to remove difficulties.
27 Repeal and saving.

 

Indian Laws – Bare Acts

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