Description
Taxmann Minimum Wages Act 1948 with Rules – Bare Act with Section Notes by Taxmann's Editorial Board
Minimum Wages Act 1948 with Rules [Bare Act with Section Notes] by Taxmann is a comprehensive legal resource that collates the principal legislation, its corresponding Central Rules, and other relevant statutory instruments. Presented in a lucid, updated format, this edition encompasses all the essential amendments, clarifications, and commentary notes up to 2025. By combining the text of the Act and the Rules with precise section-wise insights, this Bare Act provides a foundational and practical understanding of minimum wage laws in India.
This book is intended for the following audience:
Law Practitioners & Advocates – Ideal for legal professionals who need quick reference to updated provisions and rules
Judges & Judicial Officers – Helps in the adjudication of wage-related disputes through easy referencing and cross-referencing
Employers & HR Professionals – Ensures compliance with statutory wage mandates and fosters correct implementation of registers, wage slips, and other record-keeping requirements
Trade Unions & Labour Representatives – Equips labour welfare advocates and union representatives with insights on the statutory rights and obligations concerning minimum wages
Students & Academics – Provides a definitive legal text and interpretative notes that are valuable for academic research and study of labour laws
The Present Publication is the 2025 Edition, covering the amended and updated text of the Minimum Wages Act [Act No. 11 of 1948] and Rules, with the following noteworthy features:
[Complete Text of the Act & Central Rules] Includes the bare text of the Minimum Wages Act 1948, alongside the Minimum Wages (Central) Rules 1950 and the Minimum Wages (Central Advisory Board) Rules 2011
[Ease of Compliance Rules 2017] Incorporates the Ease of Compliance to Maintain Registers under Various Labour Laws Rules 2017, simplifying register maintenance procedures across multiple labour laws
[Section-wise Notes] Offers concise notes clarifying the scope and application of each section, along with relevant case law references, where appropriate
[Updated Amendments] Reflects the latest amendments up to 2025, ensuring practitioners stay current with changes in wage thresholds, penalty provisions, and procedural aspects
[Pre-amendment Provisions] Incorporates the text of provisions as they existed prior to the amendment in the respective amendment footnotes, enabling the reader to understand the legal position before the amendment and its applicability during the pre-amendment period
[User-friendly Format] Organised to provide immediate cross-references, including subject indices, headings, and sub-headings for quick navigation
[Practical Utility] Employers can utilise provided formats for wage slips, muster rolls, and other records without cross-checking multiple rule books, reducing administrative overhead
The structure of the book is as follows:
Bare Text of the Act – Sequentially arranged sections with headings for clarity
Section Notes – Immediately follow the statutory text, offering interpretative guidance, relevant case law references, and practical insights
Central & State Amendments – Each provision is supplemented with highlights of any important State-specific amendments or relevant central amendments
Statutory Rules & Notifications – Placed in a logical sequence—Central Rules, Advisory Board Rules, and the 2017 Ease of Compliance Rules—interspersed with notes on compliance or procedural best practices
Subject Index & Contents – An easy-to-navigate index and table of contents, guiding readers swiftly to relevant rules, forms, or references