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EXIT INTERVIEW Name : _____________________________Employee Code _______________________ Address For Correspondence : _______________________________________________ __________________________________Phone No:_____________________________ Reasons for resigning (You can tick more than one): Better Compensation Better Growth Opportunities Higher Education Work Related Issues (Please Specify): _______________________________________________ Personal Reasons (Please Specify): __________________________________________________ Others (Please specify): _______________________________________________ During your tenure with us;  Did you know what was expected of you at work? Yes/No Did you have the materials and equipment to do your work right? Yes/No At work, did you have the opportunity to do what you did best every day? Yes/No In the last seven days, have you received recognition or praise for doing good work? Yes/No Does your supervisor, or someone at work, seem to care about you as a person? Yes/No Is there someone at work who encourages your development? Yes/No At work, do your opinions seem to count? Yes/No In the last six months, has someone at work talked to you about your progress? Yes/No In the last year, have you had opportunities to learn and grow? Yes/No Describe what you liked while working with Company Name. ________________________________________________________________________________________________________________________________________________ Describe what you disliked while working with Company Name.  ________________________________________________________________________________________________________________________________________________ What were the factors that attracted you to your next job? ________________________________________________________________________________________________________________________________________________ Any other relevant information/suggestions which, you feel will help make Company Name a better place to work. ________________________________________________________________________________________________________________________________________________ Comments of the interviewer ________________________________________________________________________ ________________________________________________________________________ Name of the interviewer    Signature of the interviewer        Date of interview ____________________     ______________________     _______________________ Download PDF Document In English. (Rs.20/-)

LEAVING FORMALITIES Please tick the relevant options and support with material requisitions wherever required as per policy. Documentation Resignation letter accepted by supervisor Exit Interview Exit interview form Handover Clean / cleaned out Files orderly Handover report present (Please list all KPIs / any ongoing and status of completion)  Insurance Health insurance removal Life insurance removal Staff Notification Mail all employees Accounts Notice pay deduction if applicable Loans /advance settlement if any Full and final settlement Certificate Certificate of employment Download PDF Document In English. (Rs.15/-)

The Payment of Bonus Act provides an annual bonus to the employee in the certain establishment- including factories and establishments employing 20 or more persons Under the Act, the bonus is calculated by the employee’s salary and the profits of the establishment. Employees drawing ₹21000 per month or less (basic + DA, excluding other allowances) and have completed 30 working days in that financial year are eligible for the bonus payment. Salary or wages include only basic and DA for the bonus payment, and the rest of the allowances (e.g., HRA, overtime, etc.) are excluded. The bonus should be paid at a minimum rate of 8.33% and maximum rate of 20%. It needs to be paid within 8 months from the close of the accounting year. Employees can be disqualified from bonus payments if they are dismissed by fraud, misconduct, or even absenteeism. The employer needs to ensure that on dismissal, the procedures of domestic inquiry, proper documentation and employee acceptance of the misconduct are all carried out as per the standing orders before disqualifying the bonus payment. The objective of the Act The objective of the Bonus Act (Payment of bonus Act), are as follows: To impose a legal responsibility upon an employer of every establishment covered by the Act to pay the bonus to employees in an establishment. To designate the minimum and maximum percentage of bonuses.  To prescribe the formula for calculating the bonus. To provide a redressal mechanism. Applicability of the Act The Payment of Bonus Act implements to the following entities are listed below: It applies to any factory or establishment containing twenty or more workers employed on any day during the year. The act does not apply to non-profit making organizations. It is not applicable to establishments such as LIC, hospitals which are excluded under section 32. It is not applicable to establishments where employees have signed an agreement with the employer. It is not applicable to establishments exempted by the appropriate government like sick units. Departments, Undertakings and Branches According to this section, any different departments or undertakings or branches of an establishment of whether located in the same place or at different areas should be considered as parts of a similar establishment for computation of bonus under the Act. The separate balance sheet regarding profit and loss of the establishment in the year had to be prepared and maintained concerning such department or undertaking, or branch should be treated as a separate establishment for computation of bonus for the year. Eligibility for Bonus The person is eligible for availing bonus under the following conditions is explained below: Any employee receiving salary or wages up to RS.21,000 per month and engaged in any work whether skilled, unskilled, managerial, supervisory etc. is entitled to the bonus for every year if the employees have worked for not less than 30 working days in the same year. Disqualification of Bonus The employees cannot utilize the bonus in case of undergoing with the following activities such as dishonesty, theft, sabotage of any property of establishment, violent behavior while on the premises of the establishment. Number of Working Days An employee will be considered working in every year by including the following days which is specified here. The employee who is under an agreement or as permitted by standing orders under the Industrial Employment (Standing Orders) Act, 1946, the Industrial Disputes Act, 1947 or any other law applicable to the establishment.  The employee during employment has taken leave with salary.  The employee who has been absent due to temporary disablement caused by accident arising out of and in the course of his work. The employee during the accounting year has been on maternity leave with salary. Payment of Minimum and Maximum Bonus The minimum bonus will be provided 8.33 % of the salary during the year, or one hundred rupees will be given in case of employees above 15 years and sixty rupees in the case of employees below 15 years, whichever is higher. The maximum bonus is 20 % of the salary during the accounting year. Timeline for Payment of Bonus The payment of the bonus should be paid in cash within eight months from the end of the accounting year or within a month from the date of enforcement of the act. Computation of Bonus As per the Section 4 and section 7 together with the schedule 1 and two deal with the calculation of gross profit and available surplus out of which 67% in case of companies and 60% in other cases would be allocable surplus. To compute the available surplus the sums, so deductible from the gross profits are All direct taxes under section 7 The sums which are particularised in the schedule The allowance for investment or development in which the employer is allowed to deduct from his income under the Income Tax Act. Available Surplus = Gross Profit – (deduct) the following : Depreciation is allowable in section 32 of the Income-tax Act. Development Allowance. Inspectors under Section 20 Section 20 enables the relevant government to appoint Inspectors for this Act, by notification in the official gazette. Powers of inspectors: To require an employer to furnish information. To visit any establishment at any reasonable time. To order certain production documents and examine the same. To take extracts from the records To examine the employers, his agent or servant or any other person found in charge of the establishment. To execute such other powers as may be prescribed under the rules. Duties of the Employer The following duties to be carried out by the employer are explained below: To estimate and pay the annual bonus as required under the Act. To maintain the following registers: The Register is showing the computation of allocating surplus in respective Forms. The register should be maintained with the payment of the bonus to the employees. To co-operate with the Inspector, by producing the records maintained before the inspection and such other information as may be required by them. Rights of Employers The following rights to be claimed out by the employers are explained below: The right to notice any disputes relating to application or interpretation of any provision of the Act, to the Labour Court or Labour Tribunal. Right to make a valid deduction from the bonus due to an employee, such as festival bonus paid, and financial loss created by the misbehavior of the workers. The right to take the bonus of an employee, who has been dismissed from service for misbehavior, violent behavior, fraud, misappropriation or sabotage of any property of the establishment. Rights of Employees The following rights to be claimed out by the employees are explained below: Right to claim bonus due under the Act and to request an application to the Government, for the redemption of bonus amount which is unpaid, within one year of its being due. Right to notice any dispute to the Labor Court/Tribunal. Employees who are not eligible for the Payment of Bonus Act, cannot raise a dispute about the bonus under the Industrial Disputes Act. Right to seek clarification and obtain information, on any item in the accounts of the establishment. Offences and Penalties In case of violation of the provisions under the Act or rules then the penalty is imprisonment for six months or may impose fine of Rs.1000 or with both. In case of failure to comply with the directions or requisitions made the penalty is imprisonment for six months or may impose fine of Rs.1000 or with both. In case of offences by companies, firms, body corporate or association of individuals, its director, partner or a principal or officer responsible for the conduct of its business, should be deemed to be guilty of that offence, unless the person concerned proves that the crime was committed out of his knowledge or that he exercised all due diligence. Download PDF Document In English. (Rs.35/-)

AMENDMENTS TO MATERNITY BENEFIT ACT, 1961 The Maternity Benefit (Amendment) Act 2016, was passed by the Rajya Sabha in August 2016 and Lok Sabha in March 2017. Under the law: The maternity leave is increased to 26 weeks, and the prenatal leaves are also extended from 6 to 8 weeks. A woman is entitled to 12 weeks of maternity leave if she already has 2 or more children and, in this case, the prenatal leaves remain 6 weeks. The act also provides an adoption leave of 12 weeks for a woman who adopts a child below 3 months. Female civil servants are entitled to maternity leave for 180 days for their first two live-born children. Also, a commissioning mother gets about 12 weeks of leave when the child is handed over to her. The act also further requires an employer to inform women about her rights under this act during her appointment day. This must be given to her in writing and in the email. Only on completion of at least 80 days in an establishment in the 12 months before her delivery date, the maternity leave is awarded full pay. Apart from 12 weeks of salary, a female worker is entitled to a medical bonus of 3,500 Indian rupees. Download PDF Document In English. (Rs.15/-)

Application for tendering apology in contempt proceedings under Section 348, Cr.  P.C. BEFORE THE HON'BLE COURT OF………………….. Criminal Application No. …………………of………. (Under Section 428 of  Cr.P.C.) On behalf of Sri……………..…………………….. S/o ……………….. R/o …………………… P.S. ………………. District …………… P. W. No. …………………..  ....A pplicant In Case No. ………………… of …………. (Under Section …………………. of I.P.C./Cr.P.C.) Sri ……………… S/o ………..………….. R/o …………………… P.S. ………………. District ……………. ..... Complaint Versus Sri ……………………….. S/o ……………….. R/o……………… P. S. ………………. District ……………. ....  Accused To The Hon'ble Judge of the aforesaid Court. The humble applicant most humbly showeth as under: 1. That the applicant was P.W…………….. in the aforesaid case. 2. That on ……………..during the cross-examination of the applicant, the defence counsel, put some humiliating questions to the applicant in order to malign the character of the applicant.  The applicant, being an ordinary man responded violently to the said questions. 3. That the Hon'ble Court was pleased to was the applicant against the violent behaviour of the applicant. 4. That despite the aforesaid warning, the applicant being a man of nervous temperament again responded violently when the learned defence counsel continued his line of humiliating questions. 5. That the Hon'ble Court took exception to this conduct of the applicant and drew up a proceeding under Section 345 (1), Cr.P.C. for contempt of Court punishable under Section 228 of I. P.C. against the applicant who was directed to show cause against the punishment as aforesaid. 6. That the applicant is a man of week nerves and also suffering from high blood pressure, the sincerity regards the incident and offers his unqualified apology to the lawyer and to the Court for his behaviour. PRAYER It is, therefore, most respectfully prayed that the Hon'ble Court may be pleased to accept the apology of the applicant and grant him pardon. Date………… (Applicant) Download Word Document In English. (Rs.20/-) Download PDF Document In Hindi. (Rs.20/-)

TAX DEDUCTION AT SOURCE (TDS) TDS is deducted from the payments made by the individuals as per Income Tax Act. It is managed by the Central Board of Direct Taxes (CBDT), which comes under the Indian Revenue Services (IRS). Under TDS, when an assesses gets his income, there will be a TDS deduction by the person (diductor) paying the assesses and is submitted to the income tax department. The assesses then files the TDS return and the tax calculated from his income will be deducted and the final amount will be refunded. TDS is exempted in the following 2 cases: If the receiver gives a self-declaration saying that he had made the required investments in FORM 15G/15H If there is a certificate of exemption provided by the Assessing Office Income tax slab for individual taxpayers & HUF(less than 60 years old) (both men & women) Assessment Year 2018-19 Taxable income Tax Rate Up to Rs. 2,50,000 Nil Rs. 2,50,000 to Rs. 5,00,000 5% Rs. 5,00,000 to Rs. 10,00,000 20% Above Rs. 10,00,000 30% Less: Rebate under Section 87AAdd: Surcharge and Education Cess In case of a resident senior citizen (who is 60 years or more at any time during the previous year but less than 80 years on the last day of the previous year) Assessment Year 2018-19 Taxable income Tax Rate Up to Rs. 3,00,000 Nil Rs. 3,00,000 - Rs. 5,00,000 5% Rs. 5,00,000 - Rs. 10,00,000 20% Above Rs. 10,00,000 30% Less: Rebate under Section 87AAdd: Surcharge and Education Cess In case of a resident super senior citizen(who is 80 years or more at any time during the previous year) Assessment Year 2018-19 Taxable income Tax Rate Up to Rs. 5,00,000 Nil Rs. 5,00,000 - Rs. 10,00,000 20% Above Rs. 10,00,000 30% Add: Surcharge and Education Cess TDS Last Dates of FY 2018-2019 for Return Filing Quarter Period Last Date of Filing 1st Quarter 1st April to 30th June 31st July 2018 2nd Quarter 1st July to 30th September 31st October 2018 3rd Quarter 1st October to 31st December 31st January 2019 4rd Quarter 1st January to 31st March 31st May 2019 The TDS certificate will be given as Form 16 for the people receiving the salary Form 16A for the people receiving income from any other source Form 16B- TDS on sale of any immovable property For the late filing of TDS return, there is a penalty of Rs. 200 per day or the amount of TDS payable whichever is lower out of the two. 1. What is TDS? TDS or Tax Deducted at Source is income tax reduced from the money paid at the time of making specified payments such as rent, commission, professional fees, salary, interest etc. by the persons making such payments. Usually, the person receiving income is liable to pay income tax. But the government with the help of Tax Deducted at Source provisions makes sure that income tax is deducted in advance from the payments being made by you. The recipient of income receives the net amount (after reducing TDS). The recipient will add the gross amount to his income and the amount of TDS is adjusted against his final tax liability. The recipient takes credit of the amount already deducted and paid on his behalf. For instance: Shine Pvt Ltd makes a payment for office rent of Rs 80,000 per month to the owner of the property. TDS is required to be deducted at 10%. Shine Pvt. ltd must deduct TDS of Rs 8000 and pay balance Rs 72,000 to the owner of the property. Thus, the recipient of income i.e. the owner of the property in the above case receives the net amount of Rs 72,000 after deduction of tax at source. He will add gross amount i.e. Rs 80,000 to his income and can take credit of the amount already deducted i.e. Rs 8,000 by shine Pvt ltd against his final tax liability.   2. When should TDS be deducted and by whom? Any person making specified payments mentioned under the Income Tax Act are required to deduct TDS at the time of making such a specified payment. But no TDS has to deducted if the person making the payment is an individual or HUF whose books are not required to be audited. However, in case of rent payments made by individuals and HUF exceeding Rs 50,000 per month, they are required to deduct TDS @ 5% even if the individual or HUF is not liable for a tax audit. Also, such Individuals and HUF liable to deduct TDS @ 5% need not apply for TAN. Your employer deducts TDS at the income tax slab rates applicable. Banks deduct TDS @10%. Or they may deduct @ 20% if they do not have your PAN information. For most payments rates of TDS are set in the income tax act and TDS is deducted by payer basis these specified rates. If you submit investment proofs (for claiming deductions) to your employer and your total taxable income is below the taxable limit – you do not have to pay any tax. And therefore, no TDS should be deducted on your income. Similarly, you can submit Form 15G and Form 15H to the bank if your total income is below the taxable limit so that they don’t deduct TDS on your interest income. In case you have not been able to submit proofs to your employer or if your employer or bank has already deducted TDS and your total income is below the taxable limit) – you can file a return and claim a refund of this TDS. The complete list of Specified Payments eligible for TDS deduction along with the rate of TDS. 3. What is the due date for depositing the TDS to the government? The Tax Deducted at Source must be deposited to the government by the 7th of the subsequent month. For instance: TDS deducted in the month of June must be paid to the government by 7th July. However, the TDS deducted in the month of March can be deposited till 30th April. For TDS deducted on rent and purchase of property, the due date is 30 days from the end of the month in which TDS is deducted.   4. How to deposit TDS? Tax Deducted at Source must be deposited using Challan ITNS-281 on the government portal. Read our article for a step by step guide to deposit TDS. 5. How and When to file TDS returns? Filing Tax Deducted at Source returns is mandatory for all the persons who have deducted TDS. TDS return is to be submitted quarterly and various details need to be furnished like TAN, amount of TDS deducted, type of payment, PAN of deductee, etc. Also, different forms are prescribed for filing returns depending upon the purpose of the deduction of TDS. Various types of return forms are as follows: Form No Transactions reported in the return Due date Form 24Q TDS on Salary Q1 – 31st July Q2 – 31st October Q3 – 31st January Q4 – 31st May Form 26Q TDS on all payments except salaries Q1 – 31st July Q2 – 31st October Q3 – 31st January Q4 – 31st May Form 27Q TDS on all payments made to non-residents except salaries Q1 – 31st July Q2 – 31st October Q3 – 31st January Q4 – 31st May Form 26QB TDS on sale of property 30 days from the end of the month in which TDS is deducted Form 26QC TDS on rent 30 days from the end of the month in which TDS is deducted   6. What is a TDS certificate? Form 16, Form 16A, Form 16 B and Form 16 C are all TDS certificates. TDS certificates must be issued by a person deducting TDS to the assessee from whose income TDS was deducted while making payment. Form Certificate of Frequency Due date Form 16 TDS on salary payment Yearly 31st May Form 16 A TDS on non-salary payments Quarterly 15 days from due date of filing return Form 16 B TDS on sale of property Every transaction 15 days from due date of filing return Form 16 C TDS on rent Every transaction 15 days from due date of filing return For instance, banks issue Form 16A to the depositor when TDS is deducted on interest from fixed deposits. Form 16 is issued by the employer to the employee.   7. TDS credits in Form 26AS It is important to understand how TDS is linked to your PAN. TDS deductions are linked to PAN numbers for both the deductor and deductee. If TDS has been deducted from any of your income you must go through the Tax Credit Form 26AS. This form is a consolidated tax statement that is available to all PAN holders. Since all TDS is linked to your PAN, this form lists out the details of TDS deducted on your income by each deductor for all kinds of payments made to you – whether those are salaries or interest income – all TDS linked to your PAN is reported here. This form also has income tax directly paid by you – as advance tax or self-assessment tax. Therefore, it becomes important for you to mention your PAN correctly, wherever TDS may be applicable on your income. You can easily file your TDS returns through Clear Tax software i.e. Clear TDS. It is an online TDS software that requires no download or desktop installation or software update. It helps you to prepare regular & correction e-TDS statements online easily with just a few clicks on your computer. It is also compatible with TDS returns of previous financial years for easy import. Also, you can generate your TDS certificates using Clear TDS.           8. SMS Alerts for Higher Transparency The income tax department has been sending SMS to the taxpayers from VK-ITDEFL that mentions the amount of tax deducted at source (TDS) against the PAN (Permanent Account Number) of the taxpayer. The SMS alert will let you know the TDS credited in respect of your income from salary, interest etc., every quarter. The amount of TDS would stand accumulated in your Form 26AS for the respective financial year. This initiative was implemented by the Finance Ministry to increase transparency and reduce the cases of TDS mismatches at the time of income tax filing. Taxpayers can cross-check the information provided in the SMS with the information on the payslips to make sure that there is no mismatch. TDS mismatch could be a common reason for incorrect income tax return filing. 9. Tax liability in a case where TDS is already deducted from Income On salary, TDS is deducted based on the income tax slab applicable to you. In the case of other income types, the TDS rates are fixed and vary between 10% and 20%. The tax rates are not based on your total income. Hence, you would suffer a TDS on your receipts in certain cases. Separately, you would be required to calculate your annual income by aggregating income from all sources. Your actual tax liability would be calculated on the total taxable income. From the taxes calculated, you can claim credit for TDS deducted on your various receipts. Reduce the tax deducted at source from your actual tax liability to know the balance to be paid to the income tax department. You may have a refund too. In both cases, you have to file an income tax return and pay the tax due or claim a refund. Download PDF Document In English. (Rs.60/-)

MINIMUM WAGES ACT, 1948 Minimum wage rates in India are fixed under the Minimum wages Act, 1948 and is determined both by the Central Government and the Provincial governments. Minimum wage rates may be established for any region, occupation, and sector and declared at the national, state, sectoral and occupational levels. The minimum wages are determined by considering cost of living. While fixing the minimum wage rate, it may be set for different work classes in the same scheduled employment or set for different scheduled employments. It may also be fixed by hour, day, month or any other wage period. Under the Minimum Wages Act, both the Central and State Governments may notify the scheduled employments and fix/revise minimum wage rates for these scheduled employments. There are two methods for fixing/revising minimum wages: Under the committee method, the government sets up committees and subcommittees to hold inquiries and recommendations for fixing and changing minimum wages. In the notification method, government proposals get published in the Official Gazette for persons who are likely to be affected and specifies a date (not less than two months from the time of the notification) where the proposals are taken into consideration. The government after considering the advice of committees and all the representations received by the specified date, fixes /revise the minimum wage of the concerned scheduled employment which comes into force after three months from the date of its issue. The objective of the Act The objective of the Minimum of Wages Act, are as follows: To give minimum wages to the workers working in the organized sector (scheduled employment). To stop the exploitation of workers. To empower the government to take steps for fixing minimum wages and to revise these wages within five years. To provide for the appointment of Advisory committees and Advisory Boards, having equal representatives of employers and workers. Applicability of the Act The Minimum of Wages Act applies to the following entities: It applies to all over India except Jammu and Kashmir. It applies to any employment if it employs 1000 employees in the respective state. It does not apply to any employees in any undertaking owned by the Central Government or of the federal railway, except with the consent of the central government. Wages under Section 2 of the Act Wages means all remuneration, capable of being represented in money. It covers house rent allowance but does not include the Value of house accommodation, the supply of electricity, water, medical attendance. The value of any other amenity provided is excluded by the Government order. Any contribution to the pension fund, provident fund or insurance. Allowance for traveling. Special expenses acquired by the nature of employment. Gratuity is payable on discharge. Fixation and Revision of Minimum Wages The minimum rates of wages will be reviewed or revised, for every five years, by the appropriate government. The appropriate government can add any employment, to the schedule (part-I or part – II), wherein one thousand or more employees are found working. Different minimum rates of wages can be fixed for different scheduled employments/ different classes of work /different localities. Minimum Rates of Wages Any minimum rate of wages fixed or updated by the appropriate Government in respect of scheduled employments under section 3 consists of The basic rate of wages and a special allowance which varies with the cost of living index. The basic rate of wages with or without allowance for the cost of living allowance based on the cost of living index number. All-inclusive rate is allowing for the basic rate of wages with the cost of living allowance and cash value of concessional supply of materials. Procedure for Fixing and Revising Minimum Wages There are two different modes of procedure for Fixing and Revising Minimum Wages under Section 5. The main aim of both the procedures is to empower the Government to reach a favorable result about Fixation of a Minimum Wage. The Two Modes are as follows: Appointment of Committee The Appropriate Government should appoint as many Committees or Sub- Committees as to hold necessary inquiries for Fixation of Minimum Rates of Wages. Publication of Proposals in the Official Gazette The Appropriate Government by notification in the Legal Gazette publishes its Proposals for the Information of the person who is likely to be affected by the Fixation of Minimum Rates of Wages. Responsibility for Payment of Wages Every employer is responsible for the payment to the persons employed by him are required to pay wages under this Act: Wages provided in case of persons employed other than  contract  works in factories by a person who has been named as the manager of the factory under section 7 of the Factories Act. In the case of industrial or other establishments, the person responsible to the employer for the supervision and control of the industrial or the industrial or other establishment is eligible to provide wages. In case of persons employed in railways other than persons in factories, the railway administration and the administration who has nominated a concerned person in behalf of the employer for the local area is responsible for providing wages to the employees. Registers and Records under Section 18 Every employer must maintain records and registers regarding particulars about the following: Employees details who have been employed by the employer. Work performed by the employees The wages paid to the employees. The receipts provided by the employer. Every employer should hold the notices exhibited in such factory, workshop or place as used for giving work to employees. The appropriate government can provide for the issue of wages books or wage slips to employees as per the rules made under the Act. Time of payment of wages The wages of every person employed in any railway, factory or industrial or other establishment or in which less than one thousand persons are engaged in the workplace has to be paid with wages to employees before the expiry of the seventh day from the month. Any other railway, factory or industrial or other establishment has to be paid with wages before the expiry of the tenth day from the month and also can be paid after the last day of the payment in respect of which the wages are usually payable. Method of Payment of Wages Wages need to be paid in current coin or currency notes or both. Wages can also be paid by cheque or by crediting them in the bank account if so authorized in writing by an employed person. Deduction under Section 7 As per the provisions under section 7(1) says that every payment made by the employed person to the employer or his agent will be deemed to be the deduction from wages of this act. Authorized Deductions from Wages The wages of an employed person have to be paid to an employee without deductions except in case of those authorized deductions from wages under this Act are represented below. Deductions from wages for fines. Deductions from wages for absence from duty. Deductions from wages for damage to or loss of goods of the employed person. Deductions from wages for house-accommodation supplied by the employer. Deductions for absence from duty Deductions can be performed in the absence of an employee for the whole or any part of the time during which he is required to work. If ten or more person employed remains absent, then the deduction from the payment of wages should not exceed his wages for eight days. Deduction for damage or loss In case of any damage or loss performed by the employee for an employer in such cases deduction made from the wages of an employee should not exceed the amount of the damage or loss caused to the employer. Then the employee can apologies for the reason for this cause. And all such deduction has to be recorded in a register. Deductions for recovery of Advance The deduction can be made in case of recovery of advance given before employment can be made from the first payment. The deduction can be made in case of recovery of an advance given after employment can subject to such conditions as the Appropriate Government may impose. Penalties The fine or penalties cannot be imposed on any employed person in respect of omissions of such acts by the employer, with the previous approval of the State Government or the prescribed authority specifying in the form of notice under sub-section (2). A notice specifying such acts and omissions can be exhibited in the prescribed manner on the premises in which the employment is carried on or in the case of a person employed upon a railway (otherwise than in a factory), at the prescribed place or places. The fine cannot be imposed on any employed person until he has been with the reason against the fine or following such procedure as may be prescribed for the imposition of fines. The total amount of fine which can be imposed in any one wage-period on any employed person should not exceed an amount equal to 3% of the wages payable to him in respect of that wage-period.  The fine cannot be imposed on any employed person who is under the age of fifteen years. The authority under Payment of Wages Appointment The appropriate government by notification in the legal gazette may appoint the following officers are listed below. The presiding officer of any Labour court. The presiding officer of any Industrial tribunal. Any Commissioner for Workmen’s Compensation. Any officer with experience as a Judge of a Civil Court or as a Judicial Magistrate to be the ‘Authority’ to hear and decide the claims arising out of deductions from the wages, or delay in payment of the wages of employed persons. Application Where payment of wages have been delayed, or any deduction has been made from wages, the request can be made to the Authority by the Person himself or any legal practitioner or any official of a registered trade union, duly authorized in writing or an inspector under this Act or any other person acting with the permission of the authority. Process The prescribed authority can hear the applicant and the employer or another person responsible for the payment of wages. The Authority will direct the refund to the employed person of the amount deducted, or the payment of the delayed wages, together with the payment of such compensation. The compensation should not exceed ten times the amount deducted in the former case and not exceeding 3000 rupees but not less than 1500 rupees. No compensation can be made in the case of delayed wages if the authority is satisfied with The delay was due to bonafide error or dispute as to the amount payable to the employed person. The person responsible was unable to make the payment due to exceptional circumstances, even though exercised due diligence. The delay was due to the failure of the employed person to apply for or accept payment. Appeal An appeal against an order of the Authority should be made within 30 days of the date of the concern order or direction, before Court of Small Causes and otherwise before the District Court. Download PDF Document In English. (Rs.55/-)

PROFESSIONAL TAX Profession Tax is a direct tax which is levied on persons earning an income by way of either practicing a profession, employment, calling or trade. Unlike income tax which is levied by the Central Government, profession tax is levied by the government of a state or union territory in India. Majority but not all of the Indian states impose profession tax. While states like Karnataka and Maharashtra have profession tax, there is no such tax applicable in Delhi and Haryana. Profession Tax Rates in Key States of India As this tax is a state subject, the rate of profession tax varies from one state to another. While some states might charge it as a percentage value, other states tend to charge it as a fixed amount based on income slabs. The following are the professional tax rates in key states in India: State Income per Month Tax Rate/Tax Amount (p.m.) Andhra Pradesh Less than Rs. 15,000 Nil Rs. 15,000 to less than Rs. 20,000 Rs. 150 Rs. 20,000 and above Rs. 200 Gujarat Up to Rs. 5999 Nil Rs. 6000 to Rs. 8999 Rs. 80 Rs. 9000 to Rs. 11999 Rs. 150 Rs 12000 and above Rs. 200 Karnataka Up to Rs. 15,000 Nil Rs. 15,001 onwards Rs. 200 Kerala (Half yearly income slabs and half yearly tax payment) Up to Rs.11,999 Nil Rs.12,000 to Rs.17,999 Rs.120 Rs.18,000 to Rs. 29,999 Rs.180 Rs.30,000 to Rs. 44,999 Rs.300 Rs.45,000 to Rs. 59,999 Rs.450 Rs.60,000 to Rs. 74,999 Rs.600 Rs.75,000 to Rs. 99,999 Rs.750 Rs.1,00,000 to Rs. 1,24,999 Rs.1000 Rs.1,25,000 onwards Rs.1250 Maharashtra Up to Rs. 7,500 Nil (for male) Up to Rs. 10,000 Nil (for female) From Rs. 7,500 to Rs. 10,000 Rs. 175 (for male) Rs. 10,000 onwards Rs. 200 for 11 months + Rs. 300 for 12th month Telangana Up to Rs. 15,000 Nil Rs.15,001 to Rs.20,000 Rs. 150 Rs.20,001 onwards Rs.200 Up to 5 years (For professionals such as legal practitioners, CA, architects, etc.) Nil Over 5 years (For professionals such as legal practitioners, CA, architects, etc.) Rs. 2,500 (per annum) West Bengal Up to 10,000 Nil 10,001 to 15,000 Rs. 110 15,001 to 25,000 Rs. 130 25,001 to 40,000 Rs. 150 40,001 and above Rs. 200 Profession Tax Applicability Profession tax is applicable on the following classes of persons: An Individual A Hindu Undivided Family (HUF) A Company/Firm/Co-operative Society/Association of persons or a body of individuals, whether incorporated or not Who Pays Profession Tax?   Self-employed persons who carry out their profession or trade on their own and fall in the ambit of profession tax are liable to pay the tax themselves to the state government. The Commercial Taxes Department of a state/union territory is the nodal agency which collects profession tax on the basis of predetermined tax slabs which vary for each state and union territory. The tax is calculated on the annual taxable income of the individual, however, it can be paid either annually or monthly. Self-employed taxpayers need to obtain a Certificate of Enrolment from prescribed authority (of the concerned state) in the prescribed manner.However, in case of salaried individuals and wage earners, the employer is liable to deduct profession tax from the employee’s salary on a monthly basis (as per the applicable professional tax slab) and deposit the same with the state government. The employer needs to get a Certificate of Registration from the concerned authority to be able to deposit the deducted profession tax. Maximum Profession Tax Amount   A maximum of Rs. 2,500 can be levied as professional tax on any person per financial year. Profession Tax Is Deductible Under Section 16 (iii) Of The Income Tax Act According to Section 16 (iii) of the Income Tax Act 1961, the profession tax paid by an employee is allowed as a deduction from his/her gross salary income. Major Indian States and Union Territories Which Levy Profession Tax Following are some of the Indian states and union territories where professional tax is applicable: Andhra Pradesh Karnataka Maharashtra Tamil Nadu Assam Kerala Meghalaya Tripura Bihar Jharkhand Madhya Pradesh West Bengal Manipur Mizoram Odisha Puducherry Sikkim Telangana Nagaland* Chhattisgarh Gujarat * According to the Nagaland Department of Taxes, professional tax is applicable in the state, however, other widely-followed publications there is no professional tax applicable in Nagaland. Major Indian States and Union Territories Which Do Not Levy Profession Tax Following are some of the Indian states and union territories where no professional tax is applicable: Arunachal Pradesh Himachal Pradesh Delhi Haryana Uttar Pradesh Uttarakhand Andaman and Nicobar Islands Daman & Diu Dadra and Nagar Haveli Lakshadweep Jammu & Kashmir Punjab Rajasthan Chandigarh Goa Download PDF Document In English. (Rs.50/-)

BAIL APPLICATION U/S 389 CR. P. C. In the High Court of Delhi at New Delhi Criminal Appellate Jurisdiction  CRL. MISC. NO................................................... 2002 in  Criminal Appeal No.............................................. 2002 In re: ........................................................................ Appellant versus  State of........................................................ Respondent Application under Section 389 Cr. P. C. Seeking suspension to sentence order passed by............................ ASJ vide order dated............................ for the offence u/s............................ to suffer sentence of RI............................ with fine of Rs............................. in default to suffer SI 3 months. Most respectfully showeth: - 1. That humble petitioner has been tried by learned session Judge ............................ for the offence u/s............................ and convicted for the offence and passed sentence to undergo as above. 2. That being aggrieved by the conviction appellant has filed a criminal appeal which is pending adjudication before the Hon’ble court. 3. That appellant has been on bail throughout the period of trial and did not misuse the bail privilage so granted. 4. That the Hon’ble court has jurisdiction to entertain this application and grant relief so sought. 5. That applicant petitioner will obey any condition imposed by this Hon’ble court and shall furnish sound surety. (any relevant fact helping in the grant of bail may be added). (Temporary bail for filing appeal if any must be cited in the application). PRAYER It is most respectfully submitted that this Hon’ble court may please be gracious in granting bail and enlarge the convict by way of suspending the sentence till the final disposal of the appeal for which act of kindness the humble petitioner shall ever remain thankful to the Hon’ble court. Applicant Date: Through Counsel Place:  Download Word Document In English. (Rs.15/-) Download PDF Document In Hindi. (Rs.15/-)

EMPLOYEES’ STATE INSURANCE CORPORATION (“ESIC”) ESIC and its applicability (E.S.I.C. latest update: E.S.I.C. contribution rates are reduced W.E.F. 13th June 2019!) Employees’ State Insurance Corporation (“ESIC”) is a statutory corporate body set up under the  ESI  Act 1948, which is responsible for the administration of ESI Scheme. The ESI scheme is a self-financed comprehensive social security scheme devised to protect the employees covered under the scheme against financial distress arising out of events of sickness, disablement or death due to employment injuries. The ESIC has its headquarters at New Delhi besides 23 regional offices, 26 sub-regional offices in the states and over 800 local offices throughout the country to support the implementation of ESI scheme. In addition, the Medical Benefit Council, a specialized body that advises the ESIC on the administration of Medical benefit is functioning. Composition of ESIC The ESIC generally consists of the following members as explained below. Applicability of the ESI scheme  The ESI scheme is applicable to all factories and other establishments as defined in the Act with 10 or more persons employed in such establishment and the beneficiaries’ monthly wage does not exceed Rs 21,000 are covered under the scheme. Whether the employer has employed 10 or more employees, all employees employed by the employer, agnostic of the salary are reckoned. The applicability of the scheme is explained through a flow chart below: Note :  The scheme under the act also supports restaurants, motor road transports, newspaper establishments and undertakings, movies and purview theatres, hotels, shops. The threshold for coverage of establishment is 20 employees in Maharastra and Chandigarh. Features of the scheme Complete medical care and attention are provided by the scheme to the employee registered under the ESI Act, 1948 at the time of his incapacity, restoration of his health and working capacity. During absenteeism from work due to illness, maternity or factories accidents which result in loss of wages complete financial assistance is provided to the employees to compensate for the wage loss. The scheme provides medical care to family members also. As on 31 March 2017, 2.93 crore employees are covered under this scheme with the total number of beneficiaries summing up to 12.40 crores. Broadly, the benefits under this scheme are categorized under two categories, 1) cash benefits (which includes sickness, maternity, disablement (temporary and permanent), funeral expenses, rehabilitation allowance, vocational rehabilitation and medical bonus) and, 2) non-cash benefits through medical care.  The scheme is self-financing and being contributory in nature. The funds under the ESI scheme are primarily built out of the contribution from the employees and employers payable monthly at a fixed percentage of wages paid. Currently, the employee contribution rate is 1.00% of the wages and that of employers is 4.00% of the wages paid. For newly implemented areas, the contribution rate is 1% and 3% respectively for employee and employer for the first 24 months. The employer makes the contribution form its own share in favor of those employees whose daily average wage is Rs 137 as these employees are exempted from own contribution The employer is required to pay his contribution and deduct employees’ contribution from wages and deposit the same with ESIC within 15 days from the last day of the calendar month in which the contribution fall due. The payment can either be done online or through designated and authorized public sector banks. ESIC contribution rates (Reduced w.e.f. 01/07/2019) Particulars Current Rate Reduced Rate Employer Share 4.75% 3.25% Employee Share 1.75% 0.75% Total 6.50% 4.00% Download PDF Document In English. (Rs.30/-)

INTRODUCTION A lot of your organization’s time, effort and money go into ensuring that payroll is complaint through a statutory audit. From an employee’s fair treatment of labour to protecting the company from unreasonable wage or benefit demands from trade unions or aggressive employees, every company faces a worrying number of potential legal issues relating to compliance. However, it may never be a company's intent to break these laws, but without necessary protection, it may easily slip through the cracks. So how can you be sure that you can avoid the risk of non-compliance? To address this, let's first understand what statutory compliance is and the various compliances required for Indian payroll. What is Statutory Compliance? The word statutory means “of or related to statues”- rules and regulations. Compliance means adherence. Thus, Statutory Compliance means adhering to rules and regulations. Statutory Compliance in HR refers to the legal framework that an organization should adhere to in dealing with its employees. Why is it important? Every country has its own set of state and central labour laws that companies need to comply with. Dealing with statutory compliance requires companies to be updated on all the labour regulations in their country. It is also mandatory for companies to adhere to them. Non-compliance with these regulations can cause a company a lot of legal trouble such as penalties and fines. That is why every company invests a huge amount of money, effort and time to meet compliance requirements from professional tax to minimum wages act. To help in this, the company seeks expert advice from labour law and taxation law experts. In order to manage with a demanding regulatory environment, every company should be well versed and take notice of all regulations in the labour laws. They need to formulate efficient ways to maintain compliance and minimize risks. Need for Statutory Compliance. The complexity of doing business has increased tremendously and it has become very challenging to be in sync with the operational aspect of every business. As discussed earlier, an organization seek the help of statutory compliance experts whose focus is to be compliant with the ever-changing regulatory environment. Also, a lot of companies also provide services on statutory compliance management and have a deeper understanding of the regulatory setting and provide specialized services to organizations. They streamline the process right from the day to day maintenance of prescribed forms and registers to the filing along with reports. Is it different for organization? Statutory compliance for a partnership firm, private limited company, LLP, or any type of company does not change. Every organization that hires employees and pays salaries must comply with the labour laws. THE ADVANTAGE OF STATUTORY COMPLIANCE FOR EMPLOYEES Ensures fair treatment of employees Ensure they are paid fairly for the work they have done and their company complies with the minimum wage rate Prevents employees from working for long hours or inhuman condition THE ADVANTAGE OF STATUTORY COMPLIANCE TO ORGANIZATIONS Avoid penalty or fines because of their timely payments Protects the organization from unreasonable wage or benefit demands from trade unions Prevents legal troubles as the company is fully compliant Mitigate risks and increases awareness about compliance With compliance in place, there is a lower risk of an adverse incident IF A COMPANY DOES NOT CONFORM TO RULES AND REGULATIONS IT WILL RISK: Penal actions and financial losses to the organization Loss of reputation and business integrity Customer loyalty will be impacted severely Download PDF Document In English. (Rs.60/-)

HABEAS CORPUS Application In the High Court at................................................. Constitutional Writ Jurisdiction No.......................... of 19................... In the matter of: An application under Article 226 of the Constitution of India. AND  In the matter of: A direction, order or orders and/or writ in the nature of Habeas Corpus and/ or any other appropriate writ or writs. AND  In the matter of: The impugned order of detention being order No.................................... dated ................................... passed by................................................................. AND In the matter of: AB (Name, description and address)........... Petitioner versus [1] The State of................................... through the Chief Secretary, Govt. of.............. at.............................. [2] The District Magistrate of................................... [3] The Superintendent................................... Jail....................... at.............. Respondents  To  The Hon’ble Mr............................. Chief Justice and his Companion Justices of the Hon’ble Court.  The humble petition of the petitioner most respectfully Showeth,  [1] That your petitioner is citizen of India & his description. [2] That your petitioner was arrested on............................ by an order being order No.................................... dated................................... passed by the respondent No. 3 on................................... at ................................... and was put in the custody of the Respondent No. 2 in the Jail at........................... [3] That the said order of detention dated................ was passed under the................................... Act for indulging/committing................. The order detention annexed marked ‘A’. [4] That your petitioner was conveyed with the following grounds of detention under the said Act on................ (Set out the grounds). A copy of the grounds of detention is annexed and marked as Annexure ‘B’ to this petition. [5] Made representation but went unheeded. [6] Being aggrieved by and dissatisfied with the said perported order of detention and grounds of detention, your petitioner........................... to move to your Lordships on the following amongst the other. Grounds [I] [II] [III] Set out the grounds [IV] [V] [7] It is incumbent upon the Respondents to set your petitioner at liberty and unless orders as prayed for herein are made, your petitioner will suffer irremediable loss and liberty. [8] Your petitioner has no other alternative and the reliefs claimed hereinbefore, if granted, will give complete and effective relief. [9] The cause of action arises and the records of the case are lying within the jurisdiction of this Hon’ble Court. [10] This application is made bona fide and in the interest of justice. Your petitioner, therefore, humbly prays that your Lordships may please be issue— (a) A writ in the nature of Habeas Corpus be issued commanding the Respondents for the production of the body of your petitioner in the Court and be set at liberty. (b) Any other order or orders and/or direction as your Lordships may deem fit and proper. And your petitioner as in duty bound, shall ever pray. Download Word Document In English. (Rs.20/-) Download PDF Document In Hindi. (Rs.20/)