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Rules 45–47 of the Industrial Relations (Central) Rules, 2026: Witness Expenses, Publication for Communication and Records

A witness who attends on a summons gets an allowance at the rates of a civil court witness in the State where the enquiry, adjudication or arbitration is held (rule 45). The...

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September 30, 2026
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Last updated: October 2026Verified against: Government sources

These three short rules cover housekeeping that affects everyone who deals with the Rules. Rule 45 gives a witness an allowance. Rule 46 requires e-mail or website details on letter-heads so that messages and documents can be served. Rule 47 says that records, registers, forms, notices and display boards must be kept electronically and be produced when an authority asks.

Rule 45: expenses of a witness

"Every person who attends or otherwise appears on receipt of a summon as a witness before any proceeding" is entitled to an allowance for expenses "on the same rates as applicable to witnesses in a civil court in the State where such enquiry, adjudication or arbitration, as the case may be, is being conducted."

Points to note:

  • It is tied to a summons; it says "attends or otherwise appears on receipt of a summon".
  • The rate is not fixed in the Rules. It follows the civil-court witness rates of the State where the proceeding sits, so the amount can differ from State to State. Check the local rates; none are given in the Rules.
  • It covers enquiry, adjudication and arbitration.

The power to summon comes from the Code (for example, the enquiry officer under section 85(2) and the Tribunals' powers in the Code's procedure sections). See section 49.

Rule 46: publication for communication

For serving "messages and documents under these rules", the following must each specify their e-mail id or website or portal, or any or all of them, as the case may be, in their respective letter-heads:

  1. the Central Government;
  2. the National Industrial Tribunal;
  3. the Industrial Tribunal;
  4. every employer for which the Central Government is the appropriate Government;
  5. every Trade Union, negotiating union, or the constituents of a negotiating council; and
  6. every authority referred to in the Rules.

This is what makes electronic service work. Several rules say notice goes "electronically", for example rule 40 (complaints) and rule 44 (enquiry notices), and the letter-head is where the other side will find the address. If your establishment is Central-sphere and your letter-head carries only a postal address, update it. Our labour law compliance team can check letter-heads, forms and registers against the Rules.

Rule 47: records, registers, forms, notices and display boards

Rule 47(1): "All records, registers, forms, notices, display boards and other documents which are required to be maintained under these rules shall be maintained in electronic manner in the required format or containing the information as is required."

Rule 47(2): the records "shall comply with the requirement of retention of records and shall be produced or shown as and when required by the concerned authority specified in this behalf under the Code."

What this means in practice

Item under the RulesExampleRule 47 effect
Register of certified standing ordersForm IIIKept electronically in the format of the form
NoticesNotice of change, Form IV; strike and lock-out noticesElectronic record of the notice and its service
Register of settlementsKept by the conciliation officer under rule 4As required by that rule, electronically
Display boardsNotices required to be displayedElectronic manner in the required format

The rows above are illustrations of items the Rules require; rule 47 itself does not list them. Check each form for its own instructions. The Rules do not define "retention period" in rule 47; the retention requirements meant are those that apply to the records, so look at the provision that creates each record.

Example

An establishment maintains its Form III register in a spreadsheet, with each column of the printed form. The Deputy Chief Labour Commissioner (Central) asks to see it. The establishment can open the file, show the certified standing orders attached electronically, and print it if required. A paper register updated by hand, and not digitised, may not meet rule 47(1).

Need help with compliance records?

Employers and unions often find these small rules missed in audits. Our labour law compliance service can help you set up electronic registers, notice files and a document list that matches the Rules, so they can be produced whenever the authority asks.

Key takeaways

  • Witnesses called on a summons get an allowance at civil-court witness rates of the State concerned.
  • Letter-heads of the listed bodies and employers must show an e-mail id, website or portal.
  • Records, registers, forms, notices and display boards under the Rules are to be kept electronically.
  • They must be produced when an authority asks and meet retention requirements.
  • The Central Rules apply to Central-sphere establishments; State Governments have their own rules.

Read next

Disclaimer: Based on the Industrial Relations Code, 2020 (as enacted) and, where noted, the Industrial Relations (Central) Rules, 2026 (G.S.R. 342(E), 8 May 2026), as on 30 September 2026. The Code is in force from 21 November 2025; some provisions may be notified later, and State Governments make their own rules for establishments where the State is the appropriate Government. Verify the current position before acting.

Quick recapKey facts & short answers

Key Facts About Rules 45

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

How much is the witness allowance?

The Rules do not state an amount. It is the rate applicable to witnesses in a civil court in the State where the proceeding is conducted.

Who must put an e-mail id on the letter-head?

The Central Government, Tribunals, employers for whom the Central Government is the appropriate Government, unions and negotiating bodies, and every authority under the Rules (rule 46).

The portal accepting a form does not mean the form was correct — check before you submit.

— TaxClue Compliance Desk

Rules 45: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

The Rules do not state an amount. It is the rate applicable to witnesses in a civil court in the State where the proceeding is conducted.

The Central Government, Tribunals, employers for whom the Central Government is the appropriate Government, unions and negotiating bodies, and every authority under the Rules (rule 46).

Rule 46 says e-mail id or website or portal, or any or all of them, as the case may be.

Rule 47(1) says electronic manner. The rule does not provide a paper alternative.

No. They are part of the Central Rules.

As and when required by the concerned authority under the Code (rule 47(2)).