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Rule 3 : Authority for granting permission for change of accounting year
The prescribed authority for the purposes of the proviso to paragraph (b) of sub-clause (iii) of clause (1) of section 2 shall be-
(a) in the case of an establishment in relation to which the Central Governments is the appropriate Government under the Act, the Chief Labour Commissioner (Central);
(b) in any other case, the Labour Commissioner of the State in which the establishment is situated.
(a) in the case of an establishment in relation to which the Central Governments is the appropriate Government under the Act, the Chief Labour Commissioner (Central);
(b) in any other case, the Labour Commissioner of the State in which the establishment is situated.