A supervisor drawing wages exceeding eighteen thousand rupees per month not a worker under new Code on Wages
Under the Code on Wages, a worker means a person employed in any industry to do any manual, unskilled, skilled, technical, operational, clerical or supervisory work for hire or reward. The Central Government (Ministry of Labour and Employment) has issued Notification No. S.O. 454(E) dated 30th January 2026 has specified wage ceiling or limit for a person employed in a supervisory capacity.
It has been provided that a person employed in a supervisory capacity drawing wages exceeding eighteen thousand rupees per month shall be excluded from the definition of “worker”.
- Non- payment of cost imposed can’t trigger automatic confirmation of an invalid exparte assessment.
- Non-deduction of TDS does not make transaction as unexplained in the hands of deductee – ITAT
- Last date to submit MEF 2026-27 extended to 09.09.2026
- Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand
- Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts
