Sections 102 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 102 makes a small consequential change to the Eighth Schedule of the Finance Act, 2017, so that it refers to the Industrial Relations Code, 2020 and to the Industrial Tribunal constituted under section 44(1) of the Code. Section 103 lets the Central Government, by an order in the Official Gazette, make provisions not inconsistent with the Code to remove a difficulty in giving effect to it, but only within three years of commencement.
Section 102 amends the Eighth Schedule of the Finance Act, 2017, against serial number 1: in column (2) it replaces the words "Industrial Tribunal constituted by the Central Government" with the words "Industrial Tribunal constituted by the Central Government under sub-section (1) of section 44 of the Industrial Relations Code, 2020", and in column (3) it replaces "The Industrial Disputes Act, 1947" with "The Industrial Relations Code, 2020". Section 103 lets the Central Government make an order to remove difficulties, not inconsistent with the Code, but no order after three years from commencement. Every order is laid before each House of Parliament.
Sections 102 and 103 at a glance
| Provision | What it does | Limit |
|---|---|---|
| s.102(a) | Changes column (2) of the Finance Act, 2017, Eighth Schedule, serial number 1, to name the Industrial Tribunal constituted under s.44(1) of the Code | Amendment to another Act |
| s.102(b) | Changes column (3) to name the Industrial Relations Code, 2020 in place of the Industrial Disputes Act, 1947 | Amendment to another Act |
| s.103(1) | Central Government may make provisions to remove a difficulty | Must not be inconsistent with the Code |
| s.103(1) proviso | No order after the expiry of three years from commencement of the Code | Time-bar |
| s.103(2) | Every order laid before each House of Parliament | Parliamentary oversight |
Section 102: a consequential amendment
A new law that replaces an older one often needs small changes in other Acts that refer to the old one. Section 102 is one such change. It says: "In the Finance Act, 2017, in the Eighth Schedule, against serial number 1", two substitutions are made.
- In column (2), the words "Industrial Tribunal constituted by the Central Government" become "Industrial Tribunal constituted by the Central Government under sub-section (1) of section 44 of the Industrial Relations Code, 2020".
- In column (3), the words and figures "The Industrial Disputes Act, 1947" become "The Industrial Relations Code, 2020".
The text of s.102 shows only these substitutions. It does not describe what the Eighth Schedule does, and this article does not go beyond what the text says. What the text does show is that the Finance Act entry is being re-pointed from the old Tribunal under the Industrial Disputes Act, 1947 to the Industrial Tribunal under s.44(1) of the Code. That is consistent with the Code replacing the 1947 Act once the repeal in s.104(1) is notified (see sections 1 and 104). For how a Tribunal is constituted, see sections 43 and 44.
For most employers, s.102 needs no action. It matters to readers checking how different Acts refer to each other, such as CA, CS and law students. If you have a question on the effect of these cross-references on a dispute before a Tribunal, our legal consultation team can help.
Section 103: removal of difficulties
Section 103(1) reads: "If any difficulty arises in giving effect to the provisions of this Code, the Central Government may, by order published in the Official Gazette, make such provisions, not inconsistent with the provisions of this Code as may appear to it to be necessary for removing the difficulty".
Reading the conditions
- A difficulty must arise "in giving effect to" the Code. It is not a general power to rewrite it.
- Only the Central Government acts, even though State Governments are the appropriate Government for many establishments.
- An order in the Official Gazette. The power is exercised by published order.
- Not inconsistent with the Code. The order cannot contradict a provision. It fills a gap; it does not override.
- Three-year limit. The proviso says "no order shall be made under this section after the expiry of three years from the date of commencement of this Code". Because s.1(3) lets the Central Government appoint different dates for different provisions, check which commencement date applies to the point in question instead of assuming one date. The Code is in force from 21 November 2025, and some provisions may be notified later.
Parliamentary control
Section 103(2) says: "Every order made under this section shall be laid before each House of Parliament." Unlike s.99(5) and s.101(2), the text of s.103(2) does not set a thirty-day period or a power to modify or annul. It says only that the order must be laid.
Comparison with other rule-making powers
| Power | Section | Who | Laid before |
|---|---|---|---|
| Rules | s.99 | Appropriate Government | State Legislature or Parliament (thirty days for Central rules) |
| Amend Schedules | s.101 | Central Government | Parliament, thirty days |
| Removal of difficulties | s.103 | Central Government | Each House of Parliament |
See section 99 and sections 100 and 101 for the others.
Practical example
Example (invented). Suppose a transitional gap appears: two provisions of the Code, read together, leave unclear who receives a notice during the period before an officer is notified. Within the three-year window, the Central Government could publish an order in the Gazette making a provision, consistent with the Code, to fix the recipient. After the window closes, the same gap could not be filled under s.103 and would need a rule or an amendment.
Need help with transition questions under the Code?
The Code is in force, but provisions and rules continue to be notified. If an order or notification changes how a section works for your establishment, our legal consultation team can help you read it against the Code.
Key takeaways
- Section 102 re-points serial number 1 in the Finance Act, 2017's Eighth Schedule to the Industrial Tribunal under s.44(1) and to the Code.
- Section 103 lets the Central Government remove difficulties by a Gazette order.
- The order must not be inconsistent with the Code.
- No order may be made after three years from commencement.
- Every order must be laid before each House of Parliament.
Read next
- Section 1 and 104: commencement and repeal of three Acts
- Section 100-101: delegation and power to amend Schedules
- Section 43-44: conciliation officers and Industrial Tribunals
- 4 New Labour Codes 2020: complete guide to India's labour law reform
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.