Section18
The Code on Social Security, 2020

Fund to be recognised under Act 43 of 1961

In force Act 36 of 2020 As on 16 Oct 2026

Act 36 of 2020 Ministry Labour and Employment Enacted 28 Sep 2020

Section 18 of the Code on Social Security, 2020 deals with fund to be recognised under Act 43 of 1961. For the purposes of the Income-tax Act, 1961, the Provident Fund shall be deemed to be a recognised provident fund within the meaning of clause (38) of section 2 of that Act: Provided that nothing contained in the said Act shall operate to render ineffective any provision of the Provident Fund Schem The Act was enacted on 28 Sep 2020.

For the purposes of the Income-tax Act, 1961, the Provident Fund shall be deemed to be a recognised provident fund within the meaning of clause (38) of section 2 of that Act:

Provided that nothing contained in the said Act shall operate to render ineffective any provision of the Provident Fund Scheme (under which the Provident Fund is established) which is repugnant to any of the provisions of that Act or of the rules made thereunder.

Section 18, The Code on Social Security, 2020 (Act 36 of 2020).

Questions about Section 18

What does Section 18 of the Code on Social Security deal with?

Section 18 of the Code on Social Security is headed "Fund to be recognised under Act 43 of 1961". For the purposes of the Income-tax Act, 1961, the Provident Fund shall be deemed to be a recognised provident fund within the meaning of clause (38) of section 2 of that Act: Provided that nothing contained in the said Act shall operate to render ineffective any provision of the Provident Fund Schem

How do I find court cases under Section 18 of the Code on Social Security?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Code on Social Security 18, section 18 Code on Social Security, section 18 of the Code on Social Security. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was Section 18 of the Code on Social Security enacted?

Section 18 of the Code on Social Security, cited as Code on Social Security 18, was enacted on 28 Sep 2020 as Act 36 of 2020. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.