The Wage Code 2019: India’s Pay Structure Could Transform the Working Economy The Code on Wages, 2019 is one of the most significant Labour reforms introduced by the Indian government in recent decades. It marks a major shift in how wages, bonuses, and pay-related compliance are regulated across industries. Designed to simplify and consolidate multiple […]
India’s labour laws have historically been complex, fragmented, and difficult for both employees and employers to navigate. For decades, the country had more than 40 separate labour laws, many of which overlapped or had conflicting provisions. To simplify this system and create a modern framework for labour regulations, the Government of India undertook one of
What is Rule 14A? Rule 14A is a newly introduced sub-rule under the Central Goods and Services Tax Rules, 2017 (CGST Rules) that provides an optional, simplified electronic registration route for certain small taxpayers. Under this rule, a person applying for GST registration (under Rule 8) may choose to opt for a faster, largely automated
The introduction of Section 270A of the Income Tax Act, 1961, through the Finance Act, 2016, marked a turning point in India’s tax penalty framework. Replacing the older Section 271(1)(c), the new regime introduced a clear distinction between under-reporting and misreporting of income—each carrying different consequences. While under-reporting attracts a penalty of 50% of the
The state of Gujarat has implemented a series of significant wage revisions and labour policy changes over the last few years, reflecting a major shift in its approach to worker welfare and industrial regulation. From a landmark wage increase in 2023 to a comprehensive revision effective from April 2025, these updates affect millions of workers
