GRAFFITI #1

The Union Budget 2026-27 has aligned income tax framework with respect to Income Tax Rules for Recognised Provident Fund (RPF) with EPF Act,1952 and the Employees’ Provident Funds Scheme, 1952. Recognition under the Income Tax Act, 2025, will only be available to provident funds that have been exempted under Section 17 of the Employees’ Provident Funds and Miscellaneous Provisions Act,1952. The employer’s contribution shall be governed by the monetary ceiling of Rupees 7.5 Lakhs. Once this monetary ceiling is crossed, the contributions will be taxed as perquisites.

GRAFFITI #2

Ministry of Labour and Employment has released a Compliance Handbook for Employers (Central Government Sphere) to facilitate the employers with the implementation of the provisions of the four new Labour Codes. It assists the employers in understanding the new Codes in a simplified and practical manner. It includes a Summary Action Points (Chapter 7) which precisely gives “A quick snapshot of what needs to be done on day one, every month, every year, and when certain events happen”.

Find the handbook here: https://www.labour.gov.in/static/uploads/2026/02/83978455025732b99b0165def80ab171.pdf

GRAFFITI #4

A petition titled Venkatesh Nayak v. Union of India (W.P. (C) No. 177/2026) has been filed before the Hon’ble Supreme Court challenging certain provisions of the Digital Personal Data Protection Act, 2023 (DPDP Act) and the Digital Personal Data Protection Rules, 2025, particularly their impact on the Right to Information Act, 2005 (RTI Act). The challenge primarily concerns the amendment introduced through the DPDP Act to Section 8(1)(j) of the RTI Act, which now exempts disclosure of information relating to personal information. Prior to this amendment, disclosure of such information could still be permitted where it related to a public activity or where a larger public interest justified disclosure. The petition argues that the revised provision may allow public authorities to deny access to information more broadly on the ground that it constitutes personal data, potentially limiting transparency and access to information concerning public authorities and officials. Considering the constitutional issues raised regarding the balance between the right to privacy and the right to information, the Supreme Court has referred the matter to a Constitution Bench, and the next hearing is scheduled for 23 March 2026.

GRAFFITI #5

The Ministry of Women and Child Development organised a National Conference on Safety of Women at Workplace (SHe-Box) on 14 February 2026 in New Delhi. During the conference, the logo for SHe-Box was launched along with the following in the SHe Box portal:

1. the PoSH Voluntary Compliance Checklist,
2. integration of the SHe-Box portal with the Mission Shakti App, and
3. the Karmayogi Bharat PoSH training link.

The SHe-Box platform currently has over 1.48 lakh registered workplaces and more than 60,000 Internal Committees, reflecting expanding institutional compliance under the PoSH Act, 2013. The initiative aims to strengthen grievance redressal mechanisms, enhance PoSH compliance, and promote safe, dignified, and inclusive workplaces for women across sectors in India.

GRAFFITI #6

The Department of Consumer Affairs, on 13th February 2026, notified the Legal Metrology (Packaged Commodities) Amendment Rules, 2026, introducing additional compliance requirements for e-commerce entities dealing with packaged commodities. A new provision, Rule 6(10A), has been inserted under the Legal Metrology (Packaged Commodities) Rules, 2011, which requires e-commerce platforms selling imported packaged goods to provide a searchable and sortable filter displaying the “country of origin” of such products on their platforms. This amendment shall come into force on 1st July 2026, and e-commerce entities, importers, and sellers operating on digital marketplaces should review their product listing systems and disclosure practices to ensure compliance with the updated regulatory framework.

GRAFFITI #7

The Ministry of Labour and Employment, on 16th February 2026, notified the Industrial Relations Code (Amendment) Act, 2026. The amendment has been deemed to have come into force on 21 November 2025, thereby giving retrospective effect to the clarification introduced under the amended provision.

Earlier, the Ministry had also issued the Industrial Relations Code (Removal of Difficulties) Order, 2025 on 2 February 2026, clarifying the mechanism relating to the repeal of certain existing labour legislations upon the commencement of the Code. The present amendment now formally incorporates this clarification into the Industrial Relations Code, 2020.

Section 104 of the Industrial Relations Code, 2020 has been amended to clarify that the Trade Unions Act, 1926, the Industrial Employment (Standing Orders) Act, 1946, and the Industrial Disputes Act, 1947 shall stand repealed from the date notified for the commencement of the Industrial Relations Code. The amendment further provides that the tribunals and statutory authorities constituted under the repealed Acts shall continue to function until corresponding authorities are established under the Industrial Relations Code, thereby ensuring continuity in adjudication and preventing disruption in pending proceedings.

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