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45H. Application of certain provisions of the Income Tax Act

The provisions of the Second and the Third Schedules to the Income Tax Act 1961  and the Income Tax (Certificate Proceedings) Rules 1962 as in force from time to time shall apply with necessary modifications as if the said provisions and the rules referred to the arrears of the amount of contributions interests or damages under this Act instead of to the income-tax:


Provided that any reference in the said provisions and the rules to the "assessee" shall be construed as a reference to a factory or an establishment or the principal or immediate employer under this Act.

45I. Definitions

For the purposes of sections 45C to 45H:


(a) "authorised officer" means the Director General Insurance Commissioner Joint Insurance Commissioner Regional Director or such other officer as may be authorised by the Central Government by notification in the Official Gazette;
(b) "recovery officer" means any officer of the Central Government State Government or the Corporation who may be authorised by the Central Government by notification in the Officer Gazette to exercise the powers of a recovery officer under this Act.
BENEFITS

46. Benefits
(1) Subject to the provisions of this Act the insured persons their dependents or the persons hereinafter mentioned as the case may be shall be entitled to the following benefits namely -
(a) periodical payments to any insured person in case of his sickness certified by a duly appointed medical practitioner or by any other person possessing such qualifications and experience as the Corporation may by regulations specify in this behalf (hereinafter referred to as sickness benefit);
(b) periodical payments to an insured woman in case of confinement or miscarriage or sickness arising out of pregnancy confinement premature birth of child or miscarriage such woman being certified to be eligible for such payments by an authority specified in this behalf by the regulations (hereinafter referred to an maternity benefit);
(c) periodical payments to an insured person suffering from disablement as a result of an employment injury sustained as an employee under this Act and certified to be eligible for such payment by an authority specified in this behalf by the regulations (hereinafter referred to as disablement benefit);
(d) periodical payments to such dependents of an insured person who dies as a result of an employment injury sustained as an employee under this Act as are entitled to compensation under this Act (hereinafter referred to as dependants' benefit);
(e) medical treatment for and attendance on insured persons (hereinafter referred to as medical benefit); and
(f) payment to the eldest surviving member of the family of an insured person who has died towards the expenditure on the funeral of the deceased insured person or where the insured person did not have a family or was not living with his family at the time of his death to the person who actually incurs the expenditure on the funeral of the deceased insured person (to be known as funeral expenses) :
Provided that the amount of such payment shall not exceed such amount as may be prescribed by the Central Government and the claim for such payment shall be made within three months of the death of the insured person or within such extended period as the Corporation or any officer or authority authorised by it in this behalf may allow.

(2) The Corporation may at the request of the appropriate government and subject to such conditions as may be laid down in the regulations extend the medical benefit to the family of an insured person.

47. [Omitted w.e.f. 1-2-1991]

48. When person deemed available for employment
[Omitted by Act 44 of 1966 w.e.f. 28-1-1968]

49. Sickness benefit
The qualification of a person to claim sickness benefit the conditions subject to which such benefit may be given the rates and period thereof shall be such as may be prescribed by the Central Government.

50. Maternity benefit
The qualification of an insured woman to claim maternity benefit the conditions subject to which such benefit may be given the rates and period thereof shall be such as may be prescribed by the Central Government.

51. Disablement benefit
Subject to the provisions of this Act
(a) a person who sustains temporary disablement for not less than three days (excluding the day of accident) shall be entitled to periodical payment at such rates and for such periods and subject to such conditions as may be prescribed by the Central Government;
(b) a person who sustain disablement whether total or partial shall be entitled to periodical payment at such rates and for such periods and subject to such conditions as may be prescribed by the Central Government :


51A. Presumption as to accident arising in course of employment

For the purposes of this Act an accident arising in the course of an insured person's employment shall be presumed in the absence of evidence to the contrary also to have arisen out of that employment.



51B. Accidents happening while acting in breach of regulations etc

An accident shall be deemed to arise out of and in the course of an insured person's employment notwithstanding that he is at the time of the accident acting in contravention of the provisions of any law applicable to him or of any orders given by or on behalf of his employer or that he is acting without instructions from his employer if


(a) the accident would have been deemed so to have arisen had the act not been done in contravention as aforesaid or on without instructions from his employer as the case may be; and
(b) the act is done for the purpose of and in connection with the employer's trade or business.


51C. Accidents happening while travelling in employer's transport

(1) An accident happening while an insured person is with the express or implied permission of his employer travelling as a passenger by any vehicle to or from his place of work shall  notwithstanding that he is under no obligation to his employer to travel by that vehicle be deemed to arise out of and in the course of his employment if


(a) the accident would have been deemed so to have arisen had he been under such obligation; and
(b) at the time of the accident the vehicle
(i) is being operated by or on behalf of his employer or some other person by whom it is provided in pursuance of arrangements made with his employer and
(ii) is not being operated in the ordinary course of public transport service.
(2) In this section "vehicle" includes vessel and an aircraft.


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