Section | Offence | Penalty |
32-A | Delay in deposit of contribution deducted from employees. | Depending on period of default rate of damages as % of arrears per annum varying from 17% to 37% are payable. |
76 (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. |
76 (b) | Fails, refuses to submit or submits a false return / statement / document or makes a false statement | Imprisonment for 1 year and / or fine upto Rs. 4000 |
76 (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 |
76 (d) | Guilty of contravention of non-compliance of any other requirement. | Imprisonment for 1 year and / or fine upto Rs. 4000 |