The 2024 Edition of Commentaries on Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 by V.K. Kharbanda and Vipul Kharbanda, published by Law Publishing House, is a comprehensive legal resource designed for professionals engaged with Indian labor law.
Key Features
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Latest Case Laws: Incorporates judicial decisions up to March 2024, reflecting evolving interpretations of the Act.
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Regulatory Framework: Includes the full text of the Employees’ Provident Funds Scheme, 1952; Employees’ Pension Scheme, 1995; Employees’ Deposit-Linked Insurance Scheme, 1976; and the Employees’ Provident Funds Appellate Tribunal (Procedure) Rules, 1997, updated until July 2024.
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Comparative Analysis: Features a comparative table contrasting the provisions of the 1952 Act with the Code on Social Security, 2020, providing insights into impending legislative changes.
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Practical Application: Addresses complex issues such as the applicability of the Act to various establishments, definitions of basic wages, contributions, and the extension of benefits to contract, casual, and indirect manpower.