Section | Offence | Penalty |
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Delay in deposit of contribution deducted from employees. | Depending on period of default rate of damages as % of arrears per annum varying from 17% to 37% are payable. |
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Deducting or attempting to deduct whole or part of employer's contribution from wages. | Imprisonment for 1 year and / or fine upto Rs. 4000. |
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Fails, refuses to submit or submits a false return / statement / document or makes a false statement | Imprisonment for 1 year and / or fine upto Rs. 4000 |
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Obstructs any Inspector or official or fails / refuses to produce any record for inspection. | Imprisonment for 1 year and / or fine upto Rs. 4000 |
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Guilty of contravention of non-compliance of any other requirement. | Imprisonment for 1 year and / or fine upto Rs. 4000 |