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Sections 93–95 of the Code on Social Security, 2020: Form of Application, Deposits and Powers of Competent Authority

A claim for compensation may be made before the competent authority whenever liability arises (s.93(1)). Any other application (except one by dependants for compensation) may be...

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September 30, 2026
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Last updated: September 2026Verified against: Government sources

Section 93 says how a compensation claim or settlement application is made. Section 94 lets the competent authority call for a further deposit if a fatal-accident deposit is too low. Section 95 gives the authority the powers of a Civil Court for evidence, witnesses and documents.

Why it matters

A technically wrong application or a weak record before the authority can cost a claimant time. Employers, on the other side, should know that a deposit they consider adequate can be challenged and topped up. If you are preparing or defending a claim, our legal dispute resolution team can help with the application and evidence. This article follows sections 91 and 92 on venue.

Section 93: applications

Sub-sectionText
(1)Where an accident occurs and liability to pay compensation arises, a claim may be made before the competent authority
(2)No application for settlement of any matter, other than one by a dependant (or a joint application by dependants) for compensation, unless and until a question has arisen between the parties which they have been unable to settle by agreement
(3)An application for a claim under (1) or settlement under (2) may be made electronically or otherwise, in the form and manner, with the fee, if any, the Central Government prescribes
(4)The time limit for disposal of applications and the costs the authority may impose are as the State Government prescribes

The two-track structure matters. A dependant can go straight to the authority for compensation. Every other application, for example an employer's application to settle a question of liability or indemnity, needs an unresolved dispute first. Remember the limitation period in section 82 is two years.

What the Central Rules prescribe: rule 59

Rule 59 of the Code on Social Security (Central) Rules, 2026 says that the applicant may:

  1. send the application by speed post (with registration) or electronically, or present it to the authority or a subordinate he has authorised;
  2. make it, unless the authority directs otherwise, in duplicate in Form XXVII (if any), signed by the applicant;
  3. append a certificate in Form XXVIII, signed by the applicant, that the statement of facts is accurate to his knowledge and belief; and
  4. append any document on which the application is based.

The Central Rules apply where the Central Government is the appropriate Government; where the State Government is, the State's own forms, fees and disposal periods apply (s.93(4) leaves the time limit and costs to the State).

Section 94: further deposit in fatal accident cases

Step by step

  1. The employer deposits a sum as compensation for an employee whose injury resulted in death.
  2. If the competent authority thinks the sum insufficient, he may serve a written notice giving reasons, calling on the employer to show cause why he should not make a further deposit within the stated time (s.94(1)).
  3. If the employer fails to show cause to his satisfaction, the authority may make an award determining the total amount payable and requiring the employer to deposit the deficiency (s.94(2)).

The reasoned notice and the chance to reply are built in. The authority's check typically uses the section 76 formula and the wages basis in section 78; see section 76 and sections 77 and 78. Deposits are made under section 81; see sections 79 to 81.

Section 95: powers and procedure

The competent authority has all the powers of a Civil Court under the Code of Civil Procedure, 1908 for:

  • taking evidence on oath (which the authority is empowered to impose);
  • enforcing the attendance of witnesses; and
  • compelling the production of documents and material objects.

The authority is also deemed a Civil Court for all purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973. (From 1 July 2024 the Code of Criminal Procedure, 1973 was replaced by the Bharatiya Nagarik Suraksha Sanhita, 2023; the Code text is quoted as enacted.) The effect is that false evidence before the authority is treated like false evidence before a Civil Court.

Sections 96 to 99, which follow, deal with appearance by representatives, records and appeals to the High Court; they fall in a later batch of our series.

A worked example

Sunil's widow applies to the competent authority for compensation after his death. She files the application in duplicate in Form XXVII with a Form XXVIII certificate and attaches his employment letter and the accident report. The employer has already deposited a sum. The authority, comparing the deposit with the section 76 figure based on the wages records, finds it short. He serves a reasoned notice asking why a further deposit should not be made. The employer's reply does not justify the gap. The authority awards the total amount and orders the deficiency deposited. Throughout, he can summon the supervisor and the payroll clerk and require the muster rolls. (Illustrative.)

Need help with an application or a deposit dispute?

Forms, annexures, evidence and a response to a show-cause notice all need care. If you are filing or defending a compensation application, our legal dispute resolution team can help.

Key takeaways

  • A claim can be made whenever compensation liability arises; other applications need an unresolved dispute (except dependants' compensation applications).
  • Apply electronically or otherwise; Central Rules: Form XXVII in duplicate plus Form XXVIII certificate and documents.
  • Disposal time and costs are for the State Government to prescribe.
  • In a fatal case the authority can call for a further deposit after a reasoned show-cause notice.
  • The authority has Civil Court powers for evidence on oath, witnesses and documents.

Read next

Disclaimer: Based on the Code on Social Security, 2020 (as enacted) and, where noted, the Code on Social Security (Central) Rules, 2026 (G.S.R. 344(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 93

  • 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 apply directly for compensation?

A claim may be made whenever liability arises (s.93(1)); a dependant or dependants jointly can apply without a prior dispute (s.93(2)).

Which forms do the Central Rules prescribe?

Form XXVII for the application (in duplicate) and Form XXVIII for the applicant's certificate of accuracy (rule 59).

Sections 93: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

A claim may be made whenever liability arises (s.93(1)); a dependant or dependants jointly can apply without a prior dispute (s.93(2)).

Form XXVII for the application (in duplicate) and Form XXVIII for the applicant's certificate of accuracy (rule 59).

By speed post with registration, electronically, or by presenting it to the authority or an authorised subordinate (rule 59(1)).

Yes, in a fatal case, by written notice with reasons calling for show cause, and then an award requiring the deficiency to be deposited (s.94).

Yes. Section 95 gives it a Civil Court's powers to take evidence on oath, enforce attendance and compel documents.

The State Government (s.93(4)).