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Sections 100–101 of the Industrial Relations Code, 2020: Delegation of Powers and Power to Amend the Schedules

Under s.100, the appropriate Government may by notification direct that any power under the Code or rules is also exercisable by a specified officer or authority, on stated...

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

Section 100 lets the appropriate Government direct, by notification, that a power it has under the Code or the rules can also be exercised by a named officer or authority. Section 101 lets the Central Government add to, alter or amend the First, Second or Third Schedule by notification, which must then be laid before Parliament. Both sections matter to anyone who wonders who is really signing an order, or whether the lists in the Schedules can change.

Sections 100 and 101 at a glance

ProvisionWhat it allowsWho
s.100 (opening)Direct, by notification, that a power is also exercisable by another officer or authorityAppropriate Government
s.100(a)If the Centre is the appropriate Government: a Central subordinate officer, the State Government, or a State subordinate officerCentral Government
s.100(b)If a State is the appropriate Government: a State subordinate officerState Government
s.101(1)Add to, alter or amend the First, Second or Third ScheduleCentral Government only
s.101(2)Notification laid before Parliament; modification or annulment does not affect earlier actsParliament

Section 100: delegation

The wording is: "The appropriate Government may, by notification, direct that any power exercisable by it under this Code or rules made thereunder shall, in relation to such matters and subject to such conditions, if any, as may be specified in the direction, be exercisable also" by other authorities. Four points are worth noting.

  • "Also exercisable". The Government does not give up its own power; the delegate can use it alongside.
  • By notification. There must be a written direction. An officer cannot claim delegated power without one.
  • Matters and conditions. The notification can limit the delegation to certain matters, and attach conditions.
  • Who can be named. Clause (a), for the Central Government as appropriate Government: an officer or authority subordinate to the Central Government, or the State Government, or an officer or authority subordinate to the State Government. Clause (b), for a State as appropriate Government: only an officer or authority subordinate to the State Government.

The second point explains why you often see orders issued by officers rather than by the Government itself, for example powers of the appropriate Government that the Code lets an officer exercise by notification. For the meaning of "appropriate Government" itself, see section 2.

Why employers and unions should check the notification

If an order arrives from an officer, for example on a lay-off permission or an exemption, the question "does this officer hold the power?" is answered by the notification under s.100 (or a provision of the Code that names the officer directly). An order passed without authority can be challenged. Our legal consultation team can help you check the authority behind an order before you act on it.

Section 101: amending the Schedules

The Code has three Schedules, and the power in s.101(1) covers each: "The Central Government may, by notification, add to or alter or amend the First Schedule or the Second Schedule or the Third Schedule". On the notification being issued, the Schedule "shall be deemed to be amended accordingly".

ScheduleSubjectWhere it is used
FirstMatters to be provided in standing orderss.2(zj), s.30(1) and (6), s.101(1)
SecondUnfair labour practicess.2(zo), s.84, s.86(5), s.101(1)
ThirdConditions of service for change of which notice is to be givens.40, s.101(1)

The references in the headings of the Schedules show where each is used. You can read the three Schedules in our articles on the First Schedule and the Third Schedule.

Two features are notable. The power lies only with the Central Government, even in areas where the State is the appropriate Government. And the amendment takes effect by notification without a new Act, so an employer's standing orders or notice-of-change obligations can change when a notification is issued. The Code does not say that a State Government may amend the Schedules. State Governments do have a separate power in the First Schedule: item 11 covers "any other matter which may be specified by the appropriate Government by notification".

Parliamentary control: s.101(2)

Every notification under s.101(1) is laid "as soon as may be after it is made before each House of Parliament while it is in session for a total period of thirty days", in one session or successive sessions. If, before the end of the session immediately following, both Houses agree to a modification or agree that it should not be made, the notification has effect only in the modified form or not at all, "without prejudice to the validity of anything previously done in pursuance of that notification".

Practical examples

Example (invented) on s.100. The Central Government notifies that a power of the appropriate Government under a named provision is also exercisable by a Regional Labour Commissioner (Central), for stated matters. After the notification, an order by that officer on those matters is within the delegation; an order on a matter not named is not.

Example (invented) on s.101. The Central Government notifies an addition to the list in the Third Schedule. From the notification, the new item is deemed part of the Schedule, and an employer proposing that change in service conditions must give notice under s.40. The notification is then laid before Parliament for thirty days.

Need help tracking notifications that change your obligations?

An employer's standing orders and notices depend on the current text of the Schedules and on who holds delegated powers. Our legal consultation team can help you check notifications affecting your establishment.

Key takeaways

  • Section 100 lets the appropriate Government make its powers exercisable also by other officers, by notification.
  • A Central appropriate Government can name Central officers, the State Government or State officers; a State can name only its own subordinate officers.
  • Only the Central Government can add to, alter or amend the First, Second or Third Schedule (s.101(1)).
  • The Schedule is deemed amended on notification.
  • Schedule notifications go before Parliament for thirty days; earlier acts stay valid.

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 Sections 100

  • 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.

Does delegation under s.100 take power away from the Government?

No. The power becomes "exercisable also" by the named officer or authority.

Is a notification needed to delegate?

Yes. Section 100 works by notification, and conditions can be attached.

Treat overtime, leave and bonus as calculations, not as favours.

— TaxClue Labour Law Desk

Sections 100: 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.

People also ask

Questions, answered

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

No. The power becomes "exercisable also" by the named officer or authority.

Yes. Section 100 works by notification, and conditions can be attached.

Section 100(b) names only officers or authorities subordinate to the State Government.

The Central Government, by notification, under s.101(1).

On the notification being issued, the Schedule is deemed to be amended (s.101(1)).

No. It is laid after it is made, and can then be modified or annulled under s.101(2), without affecting earlier acts.