Next due
11 OCTGSTR-1 · Outward supplies · Sep 2026in 3 days 15 OCTPF & ESI · Contributions · Sep 2026in 7 days 20 OCTGSTR-3B · Summary return · Sep 2026in 12 days 21 OCTTax Audit Report · Form 3CA/3CB · AY 2026-27 · extended from 30 Sepin 13 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 22 days 7 NOVTDS / TCS deposit · Deducted in Oct 2026in 30 days 21 NOVITR filing · Audit cases · AY 2026-27 · extended from 31 Octin 44 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 52 days
All due dates

Sections 24–25 of the Industrial Relations Code, 2020: Change of Name, Amalgamation and Dissolution of a Trade Union

A name change needs the consent of not less than two-thirds of all members and a written notice signed by the secretary and seven members (s.24(1), (3)). The Registrar must refuse...

Published
Updated
Reading time
8 min
Views
5
Questions
6 answered
  • Expert Reviewed
  • High Complexity
  • In-Depth Guide
Topic
Labour Laws
Published
September 30, 2026
Last updated
Oct 7, 2026
Reading time
8 min
0:00
Last updated: October 2026Verified against: Government sources

Section 24 lets a registered Trade Union change its name with the consent of two-thirds of its members, and lets two or more unions amalgamate. Section 25 deals with dissolution: notice to the Registrar within fourteen days, and distribution of funds where the union's rules are silent. In each case the change has effect only from the date the Registrar registers it.

Section 24: change of name and amalgamation

The sub-sections at a glance

Sub-sectionWhat it says
24(1)A registered union may, with the consent of not less than two-third of the total number of its members, and subject to (3), change its name
24(2)Two or more registered unions may be amalgamated in such manner as may be prescribed
24(3)Written notice of every change of name and every amalgamation, signed by the secretary and seven members (of each union, for an amalgamation), goes to the Registrar; if the amalgamated union's head office is in a different State, also to the Registrar of that State, in the prescribed manner
24(4)The Registrar shall refuse to register a name identical to that of another existing union, or so nearly resembling it as, in the Registrar's opinion, to be likely to deceive the public or the members of either union
24(5)Otherwise, if satisfied that the Code's provisions on change of name were complied with, the Registrar registers the change in the register under s.9(3); it has effect from the date of registration
24(6)The Registrar of the State of the amalgamated union's head office, if satisfied that the Code's provisions on amalgamation were complied with and that the new union is entitled to registration under s.9, registers it; the amalgamation has effect from the date of registration
24(7)A change of name does not affect rights or obligations or make any legal proceeding defective; proceedings may be continued or begun by or against the new name
24(8)Amalgamation does not prejudice any right of any of the unions or any right of a creditor of any of them

Changing the name

The threshold is measured against the total number of members, not the number present at a meeting. A union with 600 members needs the consent of at least 400. The notice goes with the secretary's signature and those of seven members. The Registrar then applies two tests: identity or deceptive similarity with another registered union's name (s.24(4)), and compliance with the Code (s.24(5)). Until registration, the old name stays.

Section 24(7) is the comfort clause for counterparties. Contracts, pending cases and notices continue. A suit already filed in the old name continues in the new name, and a suit that could have been filed in the old name can be filed in the new one. Employers who receive a notice from a union under a new name should check that registration has happened, as the effect runs from the registration date. For help with the paperwork, union office-bearers may consult our legal consultation team.

Example (invented). "Metro Workers' Union" (900 members) resolves to rename itself "Metro Transport Workers' Union". At least 600 members must consent. The secretary and seven members sign the notice; the Registrar finds an existing union called "Metro Transport Workers Union" and refuses under s.24(4). The name stays unchanged.

Amalgamation

Section 24(2) leaves the manner of amalgamation to the rules. The Central Rules, 2026 (G.S.R. 342(E), 8 May 2026), in the text reviewed, have no rule setting that manner. It remains to be found in the rules that apply to the union; where the State Government is the appropriate Government, the State's own rules apply. What the Code itself fixes is the notice: signed by the secretary and seven members of each union that is a party (s.24(3)), sent to the Registrar, and, where the amalgamated union's head office is in another State, to that State's Registrar.

The Registrar of the State of the amalgamated union's head office decides whether the new union is "entitled to registration under section 9". That links to the registration tests in sections 5 and 6 and the grounds for refusal in section 9. An amalgamation that produces a union failing the criteria will not be registered.

Sub-section (8) protects creditors and the members' rights: amalgamation "shall not prejudice any right of any such Trade Unions or any right of a creditor of any of them". A creditor of an old union does not lose the claim.

Section 25: dissolution

Notice within fourteen days

Section 25(1): "When a registered Trade Union is dissolved, notice of the dissolution signed by seven members and by the secretary of the Trade Union shall, within fourteen days of the dissolution, be sent to the Registrar". The Registrar registers it "if he is satisfied that the dissolution has been effected in accordance with the rules of the Trade Union", and the dissolution has effect from the date of such registration.

The clock runs from the dissolution, which happens under the union's own rules, not from registration. A union that dissolves by a general body resolution has fourteen days to file the notice. Missing the window is not stated in s.25 to cancel the dissolution; the Code's penalties for contraventions are dealt with in its offences chapter, and we do not assume one applies here.

Distribution of funds

Section 25(2): where dissolution has been registered "and the rules of the Trade Union do not provide for the distribution of funds of the Trade Union on dissolution, the Registrar shall divide the funds amongst the members in such manner as may be prescribed". Two points follow:

  • If the union's rules provide for distribution (for example, to a named welfare body), the rules govern.
  • Only when they are silent does the Registrar divide the funds among the members, in the prescribed manner.

This is one more reason to address dissolution in the rules. The rules of a union must contain the matters in s.7; see section 7.

EventWho signsTimeEffective
Change of nameSecretary + seven membersWith consent of two-thirds of total membersFrom registration
AmalgamationSecretary + seven members of each unionAs prescribedFrom registration by the Registrar of the head-office State
DissolutionSeven members + secretaryWithin 14 days of dissolutionFrom registration

Practical checklist

  • Count against total membership before holding a name-change vote; keep the register of members updated.
  • Search names before applying, since s.24(4) makes refusal mandatory for identical or deceptively similar names.
  • Keep old-name records for proceedings continuing under s.24(7).
  • Put a dissolution clause in the rules, including what happens to funds.
  • Diary fourteen days from the dissolution resolution for notice to the Registrar.

Employers and accountants should update payee names, bank mandates and check-off records only after the Registrar has registered the change.

Need help with union restructuring?

A name change, merger or winding-up touches the union's rules, funds and registration. Our legal consultation team can help you plan the vote, prepare the notices and check each step against the Code before it goes to the Registrar.

Key takeaways

  • Name change: consent of at least two-thirds of total members; notice signed by secretary and seven members (s.24(1), (3)).
  • The Registrar must refuse identical or deceptively similar names (s.24(4)).
  • Name change and amalgamation take effect from registration; legal proceedings and creditors' rights are preserved (s.24(5) to (8)).
  • Dissolution notice within fourteen days, signed by seven members and the secretary; funds go by the rules or, if silent, as the Registrar divides them (s.25).

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 24

  • 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 many members must agree to a name change?

Not less than two-thirds of the total number of members (s.24(1)).

Who signs the notice of name change?

The secretary and seven members (s.24(3)).

A clean record is built one small filing at a time, not in the week before an inspection.

— TaxClue Compliance Desk

Sections 24: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?
About the author
13,350 articles
Vikas Sharma Verified expert Tax & Compliance Expert

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

Last reviewed: Live

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.

Not less than two-thirds of the total number of members (s.24(1)).

The secretary and seven members (s.24(3)).

Yes, and must do so where it is identical to, or so nearly resembles, another union's name as to be likely to deceive (s.24(4)).

From the date the Registrar registers the amalgamated union (s.24(6)).

Fourteen days from the dissolution (s.25(1)).

As the union's rules provide. If the rules are silent, the Registrar divides the funds among the members in the prescribed manner (s.25(2)).