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Delhi Shops and Establishments (Amendment) Bill, 2026 aims to modernize labour laws, ensuring safer, inclusive workplaces with updated hours and stronger protections.
ESIC advised registration under Social Security Code, 2020 mandatory for all establishments but later clarified it was for SPREE awareness; compliance once rules are notified.
Read about the Right to Disconnect Bill 2025, introduced in the Lok Sabha, safeguarding dignity, mental health, and work life balance.
by Anshul Prakash* and Archika Dudhwewala**
‘Employee and community welfare expenditures incurred under statutory obligations or National Coal Wage Agreements are allowable business expenses under Section 37(1), being commercially expedient.’