Section 102: Amendment of Act 7 of 2017

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" (14 of 1947), the words and figures "The Industrial Relations Code, 2020" shall be substituted.

Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 14 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 102

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