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Bare acts > Additional Emoluments (Compulsory Deposit) Act, 1974
 
 
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Additional Emoluments (Compulsory Deposit) Act, 1974

  
 Preamble
  
 CHAPTER I: PRELIMINARY
1.Short title, extent and commencement
2.Definitions
3.Persons to whom this Act applies
4.Act to have overriding effect
  
 CHAPTER II: COMPULSORY DEPOSIT OF ADDITIONAL EMOLUMENTS
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.Deposit to carry simple interest
8.Assessment for purpose of income tax
9.Repayment of deposits
10.Power of Central Government to frame scheme
11.Rounding off
12.Amounts due to be first charge in the case of insolvency or liquidation of the employer
  
 CHAPTER III: MISCELLANEOUS
13.Transfer of establishments
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
 
 
 

 

 

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