INDIA LAW BY ASSUREOFFICE

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Practical Indian tax, financial reporting, labour, state law and business compliance guides for CAs, accountants and businesses.

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361 articles

Shops & Establishments2026-10-18Tamil Nadu

Chennai trade licence: how to check whether your shop's activity is licensable

A Chennai business must now check an important exemption before applying for a separate municipal trade licence. From the September 2026 amendment to the Tamil Nadu Urban Local Bodies Rules, shops and establishments registered under the Tamil Nadu Shops and Establishments Act, 1947 are exempt from a separate licence under rule 289 for the same premises and the same trade or business covered by that registration. Other provisions of the municipal rules continue to operate.

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Local Licensing & Premises2026-10-18Karnataka

Bengaluru trade licence after the GBA transition: which corporation should your business apply to?

A Bengaluru business should identify the city corporation covering its actual premises before renewing a trade licence. A certificate bearing the former BBMP name is an important historical record, but it does not establish which corporation now administers that address. The Greater Bengaluru Authority website provides a “Know Your New City Corporation” route and separate links for new trade licences and renewals. Begin there, record the result, and reconcile it with the…

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Employment & Benefits2026-10-18

Can a Business Outsource Its Core Work Under the OSH Code?

A contractor’s licence and a signed service agreement do not, by themselves, answer whether a business can engage contract labour for a particular activity. The first question is what the establishment actually exists to do. The next is whether the contract-labour provisions apply and whether the proposed arrangement meets the activity rules and any applicable exception.

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Employment & Benefits2026-10-18Tamil Nadu

When Can Temporary Workers Claim Permanent Status in Tamil Nadu?

Tamil Nadu’s permanent-status law requires an employer to look beyond the word temporary in an appointment letter. In a covered industrial establishment, the statutory test concerns a workman’s continuous service of 480 days within twenty-four calendar months. Repeated short renewals do not, by themselves, answer whether that test has been met.

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Employment & Benefits2026-10-18Maharashtra

Does Your Maharashtra Warehouse Need Mathadi Board Registration?

The word warehouse does not decide Mathadi coverage. A Maharashtra business must identify the actual manual operations, the current scheduled employment, the goods handled, the geographical scope of the relevant scheme and the workers performing the work. A general labour registration or a contractor’s licence does not replace that assessment.

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Employment & Benefits2026-10-18Kerala

Can a Kerala Business Use Its Own Employees for Loading and Unloading?

Sometimes, but ordinary payroll records are not the complete answer. A Kerala business must identify the work, the establishment’s statutory coverage, the exact location and whether the relevant welfare scheme operates there. It must then examine the status and registration of the people who will perform the work.

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Local Licensing & Premises2026-10-18Maharashtra

Maharashtra Security Guards Board: Is an Agency’s PSARA Licence Enough?

No. A private security agency’s PSARA licence and Maharashtra Security Guards Board compliance answer different questions. The licence concerns the agency’s authority to conduct its regulated business. The State welfare framework can separately govern the guards, agency and principal employer at the premises concerned.

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Employment & Benefits2026-10-18Maharashtra

Closing a Maharashtra Branch: When Do Worker Retrenchment or Transfer Rules Apply?

Closing a branch is a business decision with employment consequences. Asking everyone to submit a resignation does not establish that the resulting exits were voluntary, and cancelling the branch’s registration does not settle worker liabilities. The employer must first identify what is actually happening to the undertaking and each affected employment relationship.

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Employment & Benefits2026-10-18

A Contractor’s Worker Is Injured at Your Site: Who Must Report and Handle Compensation?

Arrange emergency help first. An injured worker should not wait while the site owner and contractor argue about payroll ownership, an insurance endorsement or who will pay the ambulance charge. Secure the immediate area, obtain appropriate medical assistance and record the essential chronology accurately.

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Employment & Benefits2026-10-18

Maternity Leave for Remote Employees: Who Pays When ESI and Employer Benefits Overlap?

Working from home does not, by itself, remove statutory maternity protection. The employer must identify the employment relationship, establishment coverage and the applicable benefit route. The fact that a woman can perform some work online is not a reason to replace maternity leave with a laptop and ordinary targets.

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Employment & Benefits2026-10-18Karnataka

Can a Karnataka Employer Use a Shared Crèche for a Hybrid Workforce?

A shared crèche can form part of a lawful arrangement. The Code on Social Security expressly permits common facilities, including those provided by a private entity, public body, organisation or group of establishments pooling resources. The employer must nevertheless establish that the arrangement meets the applicable requirements and is genuinely available to its employees.

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POSH2026-10-18Haryana

Gurugram POSH Annual Report: What Should an Employer File When There Were No Complaints?

A year with no complaints is not a reason to skip the POSH annual-report exercise. The committee still needs to report accurately, and the employer must address its separate reporting duties. Zero complaints also says nothing by itself about whether the committee was validly constituted, employees were informed or training occurred.

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