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Sections 140-142 of the Occupational Safety, Health and Working Conditions Code, 2020: General Safety Rules and Laying Before Legislatures

Section 140: on a declaration of an epidemic, pandemic or disaster, the Central Government may make rules to regulate general safety and health of persons residing in the whole or...

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Last updated: October 2026Verified against: Government sources

Section 140 of the Occupational Safety, Health and Working Conditions Code, 2020 (the OSH Code) lets the Central Government make rules on the general safety and health of people residing in India during a declared epidemic, pandemic or disaster. Sections 141 and 142 require rules, regulations, standards and bye-laws to be laid before Parliament, and State rules before the State Legislature. To see how these rules might reach your operations, talk to our legal consultation team.

Sections 140 to 142 at a glance

SectionWhoWhat
140Central GovernmentRules on general safety and health of persons residing in India, in an epidemic, pandemic or disaster, for a notified period
141ParliamentLaying of every rule, regulation, standard and bye-law for 30 days total, in one or more sessions
142State LegislatureLaying of every rule made by the State Government under the Code

Section 140: rules for an epidemic, pandemic or disaster

"Notwithstanding any law for the time being in force, the Central Government may make rules to regulate general safety and health of the persons residing in whole or part of India, in the event of declaration of an epidemic, pandemic or disaster, for such period as may be notified by the Central Government."

The features of this power:

  • It is triggered by a declaration. The text says "in the event of declaration of an epidemic, pandemic or disaster". It does not say who declares or under which law, so the trigger is whatever declaration applies.
  • It reaches beyond workplaces. The rules regulate the general safety and health of "the persons residing" in India or a part, not only employees. Section 140 is therefore broader than the rest of the Code, which mostly concerns establishments and employees.
  • It overrides other laws. "Notwithstanding any law for the time being in force."
  • It is time-bound. The rules apply for "such period as may be notified by the Central Government".
  • It is a rule-making power of the Central Government. The rule-making conditions of section 137, previous publication, sit beside it. The Code does not say whether urgent circumstances allow a shortcut for rules, unlike the power in section 138 for regulations on mines and dock work, so take advice before assuming one.

Section 140 sits alongside section 128, which lets the appropriate Government exempt any workplace or activity from the Code in a public emergency, disaster or pandemic, for not more than one year at a time (see sections 127 to 129). Section 128 relaxes the Code; section 140 adds public-health-style rules. Neither section, in the text, names a specific disease or measure. The Central Rules, 2026 reviewed for this series do not contain a rule that names section 140, so any use of it would come through separate rules or notifications.

Example. After a declaration of a pandemic, the Central Government could notify rules for a stated period on matters of general safety and health for persons residing in affected areas. An employer would then need to follow those notified rules for that period, in addition to the usual Code duties, unless an exemption notification under section 128 applies to its workplace.

Section 141: laying before Parliament

Every rule, regulation, standard and bye-law notified or made by the Central Government under the Code "shall be laid, as soon as may be after it is notified or made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions".

The consequences follow a standard formula. If, before the expiry of the session immediately following the session or successive sessions, both Houses agree in making any modification in the rule, regulation, standard or bye-law, or both Houses agree that it should not be made, it shall thereafter have effect only in such modified form or be of no effect, as the case may be.

There is an important saving. Any such modification or annulment is "without prejudice to the validity of anything previously done under that rule, regulation, standard or bye-law". Acts done before the modification or annulment remain valid.

Points to note:

  1. The rule takes effect on publication; laying is after it is notified or made. The rule is not suspended while waiting.
  2. The laying requirement covers four instruments: rules, regulations, standards and bye-laws. That includes mine bye-laws approved under section 139 and the standards made under section 18 (see section 18).
  3. Modification needs both Houses to agree.
  4. The Central Rules, 2026 are such rules; the pending laying does not change that they are in force from the date of publication in the Gazette (rule 1(3)).

Section 142: State rules

Section 142 is one sentence: "Every rule made by the State Government under this Code shall be laid, as soon as may be, after it is made, before the State Legislature."

It is shorter than section 141. It does not give a period of days, and it does not spell out the modification and annulment mechanism. Whatever procedure the State Legislature follows for subordinate legislation governs what happens next. This is one reason to read the rules of your own State rather than assume the Central Rules. The State's rule-making power is in section 135 (see sections 135 and 136).

What employers should take from these sections

  • Do not wait for laying to comply. A rule is operative on publication or from the date it states; laying follows.
  • Be aware of the saving. If Parliament modifies a rule, what you did under the earlier form remains valid.
  • Monitor notifications in an emergency. Section 140 rules and section 128 exemptions can both appear together, for a notified period.
  • Check State Legislature practice for State rules.

Where any provision of the Code refers to the Indian Penal Code or the Code of Criminal Procedure, 1973, note that from 1 July 2024 these were replaced by the BNS and BNSS. Sections 140 to 142 do not mention either.

Need help tracking rules and emergency notifications?

If you want a watch on the notifications, rules and exemptions that change your obligations, particularly in an emergency period, our legal consultation team can summarise them for your establishment.

Key takeaways

  • Section 140 lets the Central Government make general safety and health rules for persons residing in India after an epidemic, pandemic or disaster is declared, for a notified period.
  • Section 141 requires every Central rule, regulation, standard and bye-law to be laid before Parliament for 30 days.
  • Parliamentary modification or annulment does not undo things done earlier.
  • Section 142 requires State rules to be laid before the State Legislature.

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 140-142

  • 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.

Who can make rules in an epidemic under the Code?

The Central Government, under section 140, for a period it notifies.

Do section 140 rules apply only to workers?

No. They regulate general safety and health of persons residing in the whole or part of India.

Settle the facts first; the right section and the right form follow from them.

— TaxClue Compliance Desk

Sections 140-142: 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.

The Central Government, under section 140, for a period it notifies.

No. They regulate general safety and health of persons residing in the whole or part of India.

For a total of thirty days, in one session or successive sessions.

If both Houses agree to a modification or that the rule should not be made, it has effect only in the modified form or not at all, without affecting earlier acts.

The text says laying follows notification; it does not suspend the rule.

They are laid before the State Legislature as soon as may be after they are made.