Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com
102.In the Finance Act, 2017, in the Eighth Schedule, against serial number 1,—
(a)in column (2), for the words "Industrial Tribunal constituted by the Central Government", the words, brackets and figures "Industrial Tribunal constituted by the Central Government under sub-section (1) of section 44 of the Industrial Relations Code, 2020" shall be substituted;
(b)in column (3), for the words and figures "The Industrial Disputes Act, 1947", the words and figures "The Industrial Relations Code, 2020" shall be substituted.

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.