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Sections 130-133 of the Occupational Safety, Health and Working Conditions Code, 2020: Notices, Amendment of Schedules, Removal of Difficulties and Rules

Section 130: a person required to give a notice or information to any authority under the Code is legally bound to do so within the meaning of section 176 of the Indian Penal...

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Labour Laws
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Last updated: October 2026Verified against: Government sources

Sections 130 to 133 of the Occupational Safety, Health and Working Conditions Code, 2020 (the OSH Code) are machinery provisions. Section 130 makes every required notice or information legally binding. Section 131 lets the Central Government amend the Schedules by notification. Section 132 allows an order to remove difficulties, but only within two years of commencement. Section 133 gives the appropriate Government its rule-making power. For help reading how they affect your filings, see our legal consultation service.

Sections 130 to 133 at a glance

SectionSubjectKey point
130Persons required to give notice legally boundLegally bound within the meaning of section 176 of the IPC
131Amendment of ScheduleCentral Government by notification; Schedule deemed amended
132(1)Removal of difficultiesOrder in the Official Gazette; not inconsistent with the Code; not after two years from commencement
132(2)LayingEvery order laid before each House of Parliament as soon as may be
133(1)RulesAppropriate Government, subject to previous publication, by notification
133(2)Listed mattersClauses (a) to (zzq)

Section 130: a required notice is a legal duty

Section 130: "Every person required to give any notice or to furnish any information to any authority in relation to the provisions of this Code shall be legally bound to do so within the meaning of section 176 of the Indian Penal Code."

The Code asks employers for many notices: commencement and cessation of operation under section 5, accidents and dangerous occurrences under sections 10 and 11, diseases under section 12, registers and returns under section 33. Section 130 confirms that each is a legal obligation, not a courtesy. Section 176 of the Indian Penal Code concerned omission to give notice or information to a public servant when legally bound to do so. From 1 July 2024 the Indian Penal Code was replaced by the Bharatiya Nyaya Sanhita (BNS); this article gives no new section number. The Code's own penalties for failing to furnish returns are in sections 97 to 99 (see our article on those sections).

Section 131: amending the Schedules

The Central Government may, by notification, "amend any Schedule by way of addition, alteration or omission therein", and on the notification being issued, "the Schedule shall be deemed to be amended accordingly".

The Code has three Schedules:

  • the First Schedule, list of industries involving hazardous processes (40 items);
  • the Second Schedule, matters for occupational safety and health standards (73 items);
  • the Third Schedule, notifiable diseases (29 items).

These are the lists as enacted. Because of section 131, a list of hazardous industries or notifiable diseases can change by notification without going back to Parliament. Check the current Gazette before relying on the enacted lists (see First Schedule, Second Schedule and Third Schedule). Section 131 only mentions a notification; unlike sections 137 and 141, it does not mention prior publication or laying before Parliament.

Section 132: removal of difficulties

Section 132(1): "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 appears to it to be necessary or expedient for removing the difficulty."

The proviso: no such order shall be made after the expiry of two years from the date on which this Code comes into force. Section 132(2) requires every order to be laid before each House of Parliament as soon as may be after it is made.

Two limits are plain. The order must be not inconsistent with the Code, so it cannot override the text. And it has a time limit: two years from the date the Code comes into force. The Code is in force from 21 November 2025, as the four Labour Codes were brought into force on that date; some provisions may be notified later, and this article does not say exactly when the two-year period ends for any specific provision. If you see an order claiming to be under section 132, check its date and that it falls within the period.

Section 133: rules by the appropriate Government

Section 133(1): the appropriate Government may, subject to the condition of previous publication and by notification, make rules for carrying out the purposes of the Code. The general power is followed, in section 133(2), by a list of matters in clauses (a) to (zzq), "without prejudice to the generality" of the power. The last clause, (zzq), covers "any other matter which is required to be, or may be, prescribed".

Grouped, the listed matters include:

GroupExamples (section 133(2) clause)
RegistrationLate fee (c); application form, particulars and fee (d); notice of commencement (e)
Employer dutiesAnnual health examination and age (f); letter of appointment (g); accident notice (h), (i); disease notice (j), (k)
Safety committee and officersConstitution (n); qualifications, duties and number of safety officers (o)
Hours and leaveExemption from weekly holidays (p); overtime total (q); double employment (r); register and returns (t), (v)
Inspectors and expertsQualification of Chief Inspector-cum-Facilitator (w); experts (z); medical practitioners (zb)
Contract labourLicence application, renewal and contractor responsibility (zi) to (zl); wages (zo) to (zq)
Migrant workersJourney allowance and helpline and study (zu), (zv), (zw)
Factories and hazardsFactory rules (zz), (zza); site appraisal (zzd), (zze); appeal against a factory inspector's order (zzf)
PenaltiesInquiry and appeal (zzh), (zzi); compounding (zzj); Fund (zzk), (zzl)
Licences and surveysCommon licence (zzm) to (zzo); survey (zzp)

Two points. First, section 133 is the rule-making power of the appropriate Government, which is Central or State depending on the establishment, while section 134 is the power of the Central Government (see section 134). The Central Rules, 2026, G.S.R. 345(E) of 8 May 2026, recite that they were made under both sections 133 and 134 after the draft of 30 December 2025. Second, State Governments make their own rules where the State is the appropriate Government (see sections 135 and 136).

What to do as an employer

  • Treat every statutory notice as a legal duty. Diary notice dates for commencement, accidents, disease and returns.
  • Check the current Schedules. The enacted lists can be changed by notification under section 131.
  • Read the rules for the details. Forms, times and fees are in rules made under section 133 or 134, or in State rules.
  • Watch for removal-of-difficulties orders, which can fill gaps for up to two years from commencement.

Need help with notices and rules?

If you want a calendar of the notices and returns your establishment owes under the Code and the rules, our legal consultation team can prepare it and check which rules, Central or State, apply to you.

Key takeaways

  • Section 130 makes every required notice or information a legal duty; the IPC reference is now read with the BNS.
  • Section 131 lets the Central Government amend the three Schedules by notification.
  • Section 132 allows a removal-of-difficulties order not inconsistent with the Code, and not after two years from commencement; orders are laid before Parliament.
  • Section 133 gives the appropriate Government rule-making power after previous publication, with a list in clauses (a) to (zzq).

Read next

Disclaimer: Based on the Occupational Safety, Health and Working Conditions Code, 2020 (as enacted) and, where noted, the Occupational Safety, Health and Working Conditions (Central) Rules, 2026 (G.S.R. 345(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 130-133

  • 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.

Is giving notice under the Code optional?

No. Section 130 makes every person required to give a notice or information legally bound to do so.

Can the Schedules be changed without a new Act?

Yes. Section 131 lets the Central Government amend any Schedule by notification.

Full and final settlement done promptly closes the file; done late, it opens a claim.

— TaxClue Labour Law Desk

Sections 130-133: 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.

No. Section 130 makes every person required to give a notice or information legally bound to do so.

Yes. Section 131 lets the Central Government amend any Schedule by notification.

No order can be made after two years from the date the Code comes into force.

No. It must not be inconsistent with the Code.

The appropriate Government, Central or State, after previous publication.

Section 133 is the appropriate Government's power; section 134 is the Central Government's power.