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Sections 71–73 of the Occupational Safety, Health and Working Conditions Code, 2020: Exemption, Rescue and Decision on Whether a Working Is a Mine

The Central Government may make rules exempting certain persons or categories employed in mines from section 25(1), section 26(1), section 30 and section 31(1) (71). It may...

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Labour Laws
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October 1, 2026
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Last updated: October 2026Verified against: Government sources

Sections 71 to 73 of the Occupational Safety, Health and Working Conditions Code, 2020 (the OSH Code) give the Central Government three powers over mines: to exempt certain persons from hours and rest provisions by rules (71), to prescribe vocational training and rescue and recovery services (72), and to decide whether a working is a mine, with a conclusive certificate (73).

At a glance

SectionPowerWhoEffect
71Rules for exemptionCentral GovernmentCertain persons exempt from 25(1), 26(1), 30 and 31(1)
72PrescribeCentral GovernmentVocational training and rescue and recovery services for persons employed in a mine
73DecideCentral GovernmentDecides whether an excavation, working or premises is a mine under the Code; Secretary's certificate is conclusive proof

Section 71: exemption for certain persons

Section 71 is an enabling provision. The Central Government may make rules to exempt certain persons or categories of persons employed in mines from four provisions: section 25(1) (daily and weekly hours; see our article), section 26(1) (weekly and compensatory holidays; see section 26), section 30 (double employment; see sections 29–30) and section 31(1) (notice of periods of work; see section 31).

The exemption is not automatic. It operates only for persons who fall in a category the rules name. Mine operators should therefore check the rule before treating any staff as exempt. The mine manager's separate emergency power is in section 69.

Section 72: vocational training and rescue services

Section 72 is short: the Central Government may prescribe vocational training and rescue and recovery services for persons employed in a mine. The heading also mentions the establishment and maintenance of rescue services. Nothing in the text says how many stations, rooms or trained persons are needed; that is for the rules.

If you operate or plan a mine and want to map these requirements into a compliance calendar, our legal consultation team can help you read the Code and the rules together.

Section 73: is it a mine?

Sometimes it is unclear whether a working or premises falls within the Code's definition of a mine. Section 73 covers any question whether any excavation or working or premises in or adjacent to and belonging to a mine, on which any process ancillary to the getting, dressing or preparation for sale of minerals or of coke is carried on, is in a mine within the meaning of this Code. The Central Government may decide the question, and a certificate signed by a Secretary to the Government of India in the Ministry of Labour and Employment shall be conclusive proof of the decision.

Two practical points:

  • The decision-maker is the Central Government, even where a State Government is the appropriate Government for other purposes.
  • The certificate is conclusive proof, so once it exists the decision is treated as settled for the purposes of the Code. The Code does not describe how a party applies; check any procedure the Government notifies.

For the definition itself, see mine, minerals and below ground working.

What the Central Rules, 2026 prescribe

The Occupational Safety, Health and Working Conditions (Central) Rules, 2026 (G.S.R. 345(E), 8 May 2026) apply where the Central Government is the appropriate Government. Where a State Government is the appropriate Government, use the State's rules. Note that the Rules' preamble supersedes the Mines Rescue Rules, 1985 and the Mines Vocational Training Rules, 1966, except for things done before.

Rule 122 (section 71 exemptions). The following are exempted from sections 25(1), 26(1), 30 and 31(1): persons in supervision or management or confidential capacity; manager, deputy manager, installation manager, fire officer, assistant manager, ventilation officer, safety officer, information technology, instrumentation and communication officials; mining, electrical and mechanical engineers; mining supervisors, assistant mining supervisors and supervisors in oil mines; mechanical and electrical foremen and supervisors; surveyors and assistant surveyors; qualified medical practitioner, dresser, compounder, chemist, assayer, metallurgist and welfare or personnel officer; and any other person the Central Government specifies by order.

Rescue stations (Rules 123–124).

  • The Chief Inspector-cum-Facilitator may permit or require the employer of a below ground mine or group to establish and maintain rescue stations, and may require joint common stations for mines of several employers. Existing stations continue for three years.
  • Each station has a superintendent, at least two instructors, and a rescue brigade of not less than eighteen rescue trained persons.
  • If the superintendent is absent for more than sixty days, the employer appoints another, and informs the Chief Inspector-cum-Facilitator and the regional Inspector-cum-Facilitator on the same day as a change of charge.
  • Functions: initial and refresher training, support by rescue teams and equipment in major or long rescue operations, and rescue room functions where there is none.

Rescue rooms (Rules 125–126). At a below ground mine where more than 100 persons are ordinarily employed below ground and no rescue station lies within 35 km, the employer sets up a rescue room on the surface near the mine entrance, with at least one rescue trained person always in attendance; its function is storage, assembly and testing of breathing apparatus and equipment and quick transport to mines.

See Rules 123–124. Rules 127 onwards cover rescue staff, training and equipment in more detail.

Practical points

  1. Map your staff against the Rule 122 list before treating anyone as exempt from hours and rest provisions; the list is by position.
  2. Below ground mines: check whether a rescue station or room is required for your headcount and location (100 persons, 35 km).
  3. Keep rescue records: brigade strength, superintendent changes and the same-day intimation.
  4. For doubtful workings, such as ancillary processing premises, seek the Central Government decision under section 73 rather than assume.
  5. Preserve the certificate if you obtain one; it is conclusive proof.

Example. A mining company runs a screening and washing plant next to its coal mine and is unsure whether the plant is part of the mine. It asks the Central Government to decide under section 73. Once a certificate signed by a Secretary is issued, it is conclusive proof of the decision for the Code.

Need help with mine law questions?

Whether premises are a mine, and which rescue and exemption rules apply, turn on the Code and the rules read together. Our legal consultation team can help you frame the question, read Rules 122 to 126 against your operations and prepare a request for the Central Government's decision.

Key takeaways

  • Section 71 lets rules exempt certain persons from sections 25(1), 26(1), 30 and 31(1); Rule 122 lists them.
  • Section 72 lets the Centre prescribe vocational training and rescue services; Rules 123 to 126 set rescue stations and rooms.
  • Section 73: the Central Government decides whether a working is a mine, and the Secretary's certificate is conclusive proof.

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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 71

  • 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 is exempt from hours and rest rules in mines?

Persons in the categories in Rule 122, for example managers, engineers, surveyors and medical staff listed there.

Which sections does the exemption cover?

Sections 25(1), 26(1), 30 and 31(1).

Keep the acknowledgement. A filing you cannot prove is a filing you may have to defend.

— TaxClue Compliance Desk

Sections 71: 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.

Persons in the categories in Rule 122, for example managers, engineers, surveyors and medical staff listed there.

Sections 25(1), 26(1), 30 and 31(1).

The Chief Inspector-cum-Facilitator may permit or require one for below ground mines under Rule 123; a rescue room is required in the case described in Rule 125.

The Central Government, under section 73.

Conclusive proof, if signed by a Secretary in the Ministry of Labour and Employment.

For establishments where the State is the appropriate Government, State rules apply, but section 73 is a Central Government power.