Section | Offence | Penalty |
29 (a) | Deducting or attempting to deduct whole or part of employer's contribution from wages. | Imprisonment for 1 year and / or fine upto Rs. 4000 |
29 (b) | Fails, refuses to submit a return or submits a false return / statement / document or makes a false declaration | Imprisonment for 1 year and / or fine upto Rs. 4000 |
29 (c) | Obstructs any Inspector or official or fails / refuses to produce any record for inspection. | Imprisonment for 1 year and / or fine upto Rs. 4000 |
29 (d) | Guilty of contravention of non-compliance of any requirement of the Scheme | Imprisonment for 1 year and / or fine upto Rs. 4000 |
8-A | Default / delay in payment of contribution | Depending on period of default rate of damages as % of arrears per annum varying from 17% to 37% are payable. |