Insights
Employment
Notes on Indian law filed under Employment. The practice itself is described on its own page.
An Internal Committee inquiry under the 2013 sexual harassment Act runs on clocks of three months, 90 days, ten days and 60 days
Under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013, an employer must constitute an Internal Committee (named the Internal Complaints Committee in section 4(1)) by written order, and the inquiry that follows runs on fixed periods: a complaint within three months of the incident, extendable by up to three months, an inquiry completed within 90 days, a report within ten days of completion, action by the employer within 60 days of the recommendation, and an appeal within 90 days.
The India and United Kingdom trade agreement took effect on 15 July 2026, and no investment treaty came with it
The India and United Kingdom Comprehensive Economic and Trade Agreement (CETA), signed on 24 July 2025, entered into force on 15 July 2026, together with the Double Contributions Convention (DCC) on social security.
The Provident Fund wage ceiling is INR 25,000, and the 2026 Scheme changes withdrawals
Since 17 September 2026 the monthly wage ceiling for mandatory Employees' Provident Fund (EPF) coverage is INR 25,000, not INR 15,000, and since 29 June 2026 the Employees' Provident Funds Scheme, 2026 has replaced the 1952 Scheme under the Code on Social Security, 2020.
An Indian employee in Saudi Arabia or Kuwait where salary is untaxed: residence, salary, end-of-service pay and NRE interest under Indian tax law
A citizen of India employed in Saudi Arabia or Kuwait, on the premise that neither taxes his salary, is a non-resident for Indian tax unless one of the day tests in section 6 of the Income-tax Act, 2025 is met or the deemed-residence rule in section 6(7) applies, which needs total income above INR 15 lakh other than income from foreign sources and no liability to tax in any other country.
What the Labour Codes Cost You, and Who Carries It
Gratuity on fixed-term staff now accrues at one year instead of five, and the 144-hour quarterly overtime ceiling is a limit rather than a cost.
Retrenchment, lay-off and closure under the Industrial Relations Code: the 300-worker line
From 21 November 2025, a factory, mine or plantation that averaged 300 or more workers a day over the preceding twelve months needs the appropriate Government's prior permission to lay off, retrench or close, and a retrenchment there needs three months' notice, where a smaller establishment gives one month's notice and only informs the Government.
An Indian employee in Oman after the personal income tax: residence in India, deemed residence and treaty credit
Oman enacted a personal income tax by Royal Decree 56/2025, in force from 1 January 2028: 5 per cent on net income above Omani rial (OMR) 42,000.
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