Aadhaar Requirement under Code on Social Security 2020 for getting certain benefits effective from 03.05.2021

Requirement of Aadhaar Number under Code on Social Security 2020 for getting certain benefits is effective from 03.05.2021  

MINISTRY OF LABOUR AND EMPLOYMENT

NOTIFICATION

New Delhi, the 30th April,2021

S.O. 1730(E).—In exercise of the powers conferred by sub-section (3) of section 1 of the Code on Social Security, 2020 (36 of 2020) read with section 14 of the General Clauses Act, 1897 (10 of 1897). the Central Government hereby appoints the 3rdday of May, 2021 as the date on which the provisions of section 142 of the said Code shall come into force.

[F. No. R-11011/04/2021-SS-II]

R. K. GUPTA, Jt. Secy

ABCAUS Note:
Under section 142 of the Code, an employee or unorganised worker or any other person to get the following benefits is required to establish  his/family members identity through Aadhaar number:

(a) registration as member or beneficiary; or

(b) seeking benefit whether in kind, cash or medical sickness benefit or pension, gratuity or maternity benefit or any other benefit or for withdrawal of fund; or

(c) availing services of career centre; or

(d) receiving any payment or medical attendance as Insured Person himself or for his dependant

• Reassessment on basis of borrowed belief of Anti-Corruption Bureau quashed
• In considering disallowance u/s 40A(2) genuineness of expenditure not relevant issue
• Expression “Yes I am satisfied” in approval u/s 151 not a vital defect – ITAT
• Section 143(1) Intimation not an order for Revision u/s 264 of Income Tax Act
• PCIT with jurisdiction over non corporate assesee can’t transfer corporate assessee’s case