The note highlights wage changes, wider worker coverage, gratuity updates, and compliance checks to manage audit risks in this transition The four Labour Codes: the Code on Wages, 2019; the Industrial Relations Code, 2020; the Code on Social Security, 2020; and the Occupational Safety, Health and Working Conditions Code, 2020. Together, they replace […]
ICAI Issues Audit Guidance on New Labour Codes
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