Sections 97-99 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Sections 97, 98 and 99 of the Occupational Safety, Health and Working Conditions Code, 2020 (the OSH Code) are three separate penalty provisions. Section 97 covers contravention of the Code and of orders restricting employment of women, audio-visual workers, contract labour and, in mines, persons below eighteen. Section 98 punishes false records, plans and returns. Section 99 penalises failure to furnish plans, returns and records in the prescribed form, manner or time.
Section 97: penalty of Rs 50,000 to Rs 1 lakh; on a repeat conviction, imprisonment up to three months, or fine up to Rs 2 lakh, or both. Section 98: for false records, false plans or false returns, imprisonment up to three months, or fine up to Rs 1 lakh, or both; repeat, up to six months, or fine of Rs 1 lakh to Rs 2 lakh, or both. Section 99: omission to furnish a plan, return, notice, register or report in the prescribed form, manner or time leads to a penalty of Rs 1 lakh to Rs 2 lakh, and the burden of proving a reasonable excuse lies on the person.
Sections 97 to 99 at a glance
| Section | Conduct | First contravention | Repeat |
|---|---|---|---|
| 97 | Contravening the Code, a rule, regulation or bye-law, or an order prohibiting, restricting or regulating employment | Penalty Rs 50,000 to Rs 1 lakh | Imprisonment up to 3 months, or fine up to Rs 2 lakh, or both |
| 98 | False records, false statements, false plans, false returns | Imprisonment up to 3 months, or fine up to Rs 1 lakh, or both | Imprisonment up to 6 months, or fine Rs 1 lakh to Rs 2 lakh, or both |
| 99 | Omission to furnish plan, section, return, notice, register, record or report in the prescribed form, manner or time | Penalty Rs 1 lakh to Rs 2 lakh | No separate repeat provision in the text |
Section 97: contravention and prohibition orders
Section 97(1) applies to a person who, "save as permitted by or under this Code", contravenes:
- any provision of the Code or of any rule, regulation or bye-law; or
- any order made under the Code prohibiting, restricting or regulating the employment of workers including women, audio-visual worker and contract labour and employee below eighteen years of age in case of mines.
The penalty is "not less than fifty thousand rupees but which may extend to one lakh rupees". For a person convicted and again convicted under the same provision, section 97(2) gives imprisonment up to three months, or fine up to Rs 2 lakh, or both.
Because section 94 is the general penalty "save as otherwise expressly provided", section 97 sits beside it with a lower band for contraventions of the Code's provisions and orders on employment. If both seem to apply, check the text of the provision you are said to have broken and the section cited in the notice, and ask for the basis. Our legal dispute resolution team can help you read the charge. Orders regulating women's employment are covered in sections 43 and 44, mine employment of persons below eighteen in sections 69 and 70, and audio-visual workers in section 66.
Section 98: falsification
Section 98(1) punishes whoever:
| Clause | Act |
|---|---|
| (a) | Produces false records, or counterfeits, or knowingly makes, produces or uses a false statement, declaration or evidence regarding any document in connection with compliance with the Code, rules, regulations, bye-laws or orders |
| (b) | Falsifies any plan or section required to be maintained, or produces such a plan or section before any authority knowing it to be false |
| (c) | Makes, gives or delivers knowingly a false plan, section, return, notice, record or report containing a statement, entry or detail |
The penalty is imprisonment up to three months, or fine up to Rs 1 lakh, or both. A repeat conviction under the same provision gives imprisonment up to six months, or fine of not less than Rs 1 lakh but up to Rs 2 lakh, or both (98(2)).
The word "knowingly" appears in clauses (a) to (c), so an honest error in a return is different from a deliberate false entry. In practice, this is why an entry that was wrong should be corrected promptly in writing, so that the record shows a correction rather than a concealment. Section 98 does not appear in the compounding list in section 114(1), so a section 98 offence goes the prosecution route.
Section 99: omission to furnish
Section 99 applies to any person who, "without reasonable excuse the burden of proving which shall lie upon him", omits to make or furnish, in the prescribed form or manner or at, or within, the prescribed time, any plan, section, return, notice, register, record or report required by or under any provision of the Code. The penalty is "not less than one lakh rupees but which may extend to two lakh rupees".
The shape of the section is useful. There are three ways to fail: wrong form, wrong manner, or wrong time. And the burden of proving a reasonable excuse is on the person, not the prosecutor. A late filing caused by a portal outage, for instance, should be documented with screenshots and dates at the time it occurs.
Relation to section 96. Section 96 penalises omitting to maintain registers or file returns or to produce them on demand, at Rs 50,000 to Rs 1 lakh. Section 99 penalises omitting to furnish in the prescribed form, manner or time, at a higher Rs 1 lakh to Rs 2 lakh. The two can overlap, so check which one the notice cites. See sections 95 and 96 and section 33.
Who imposes and how these sections end
For sections 97(1) and 99, an officer appointed under section 111 may hold an enquiry and impose the penalty, and an appeal goes to the appellate authority within 60 days; see sections 111 and 112. Section 114(1) allows composition of the section 97(1) penalty, the section 97(2) offence and the section 99 penalty; see sections 113 and 114.
Example. A contractor's return to the licensing authority shows 40 workers, while the muster roll shows 75. If the return was made knowing it to be false, section 98(1)(c) is engaged, with imprisonment and fine possible. If the return was simply filed late and the contractor has no reasonable excuse, section 99 applies and the penalty starts at Rs 1 lakh.
Need help with records and returns?
Returns that match the registers, filed on time, remove most of the exposure in these three sections. Our legal dispute resolution team can review a notice that cites section 97, 98 or 99 and advise on the reply, composition or appeal.
Key takeaways
- Section 97: Rs 50,000 to Rs 1 lakh for contraventions and breach of employment orders; repeat can mean imprisonment up to 3 months.
- Section 98: knowingly false records, plans or returns can mean imprisonment up to 3 months; repeat up to 6 months.
- Section 99: Rs 1 lakh to Rs 2 lakh for not furnishing in the prescribed form, manner or time; burden of proving reasonable excuse is on the person.
- Section 98 is not in the compounding list; sections 97 and 99 are.
Read next
- Sections 95 and 96: obstruction of inspectors and non-maintenance of registers
- Sections 100 and 101: penalty for disclosure of information
- Section 33: registers, records and returns
- Penalties under the Contract Labour Act
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.