Eligibility for Maternity Benefit: For a woman to be eligible to claim Maternity Benefit does the date of delivery have to be minimum 12 months after the date of joining? i.e., Is she required to have a minimum of 80 working days in 12 months of service. Or is she required to have minimum 80 days of service?

Answer : Minimum 80 days she has to work during preceding 12 months for claiming the benefit.

Miscarriage: On submission of proof of a natural miscarriage, is the staff member entitled to 42 days of paid Maternity Leave?

Answer : We are required to refer the provision of Sections 6, 9 & 10 of the Act – As per Section 6 women are entitled for benefits of 26 weeks of which not more than 8 weeks shall precede the date of her expected delivery.

Section 9 : In case of miscarriage on production of such proof, be entitled to leave with wages for a period of 6 weeks immediately following the day of her miscarriage.

Section 10: Women will be entitled to the benefits in addition to the period of absence allowed u/s. 6 or as the case may be u/s. 9, to leave with wages at the rate of maternity benefit for a maximum period of one month.

Proof to be submitted: Is a docator’s certificate confirming the pregnancy and expected date of delivery sufficient? Is there any other form to be submitted?

Answer: Sir we are required to refer the Rule 5 where Form Nos. 2, 3, and 4 are required forms and proof required for the same.

Payment of Maternity Benefit: Are we supposed to pay Maternity Benefit like monthly salary or only after submission of the certificate confirming the date of delivery?

Answer : Sir about payment we are required to refer the Section 6(5). The amount of benefits for the period preceding the date of her expected delivery shall be paid in advance and for the subsequent period shall be paid within 48 hours of production of such proof as may be prescribed.

Work From Home: Will it be made applicable only from July 1, 2017?

Answer : Effective from the date of notification.

Crèche Facility: Will be made applicable only from July 1, 2017? Does the crèche facility apply to the 50 employees in each branch or company as a whole?

Answer : Company as a whole – not a branch. Every establishment having fifty or more employees shall have the facility of créche within such distance as may be prescribed, either separately or along with common facilities

Resignation after claiming Maternity Benefit: What are the rights of the employer in the event that a staff member does not resume work after the completion of 26 weeks of Maternity Leave and the option to work from home is not applicable?

Answer : There is no restriction about resignation immediately after enjoying the benefits.

Resignation after realising that she is not eligible to claim Maternity Benefit: Will the employer be held responsible for the independent decision of a woman to resign if she is pregnant but not eligible to claim maternity benefit?

Answer : In case of resignation employer is not responsible.

Figures of Institution, Disposal and Pendency of Appeals as on 1-4-2019

Bench

No. of Bench

No Members

Institution

Disposal

Pendency

SMC Pendency

Mumbai

12

22

739

679

14714

1848

Pune

2

3

163

532

5818

355

Nagpur

1

40

52

954

162

Raipur

17

5

1117

131

Panji

1

1

90

0

814

153

Delhi

9

10

1103

594

22168

1918

Agra

1

2

57

42

1127

266

Bilaspur

Lucknow

2

1

53

107

1021

64

Allahabad

1

15

0

510

149

Varanasi (Circuit Bench)

22

0

394

115

Jabalpur

1

7

0

801

108

Kolkatta

5

9

276

357

3551

581

Patna

1

33

0

507

197

Cuttack

1

67

8

922

52

Guwahati

1

57

6

667

153

Ranchi (Jhark Hand) Circuit Bench

1

65

40

687

235

Chennai

4

9

413

299

4933

285

Bangalore

3

6

276

309

5535

129

Cochin

1

1

89

112

636

9

Ahmedabad

4

9

358

318

7260

1797

Surat

159

8

3060

809

Indore

1

2

220

103

2237

68

Rajkot

1

27

20

1656

400

Hyderabad

2

4

209

178

4780

753

Vishakhapatnam

1

2

69

68

825

264

Chandigarh

2

4

168

196

1774

387

Amritsar

1

2

63

78

1619

418

Jaipur

2

3

179

140

1567

722

Jodhpur

1

2

57

0

551

129

Total

126

102

5091

4251

92205

12657

 

AIFTP Journal Subscription 2019-20

Date: February 21, 2019

Dear Members,

The AIFTP Journal is the mouthpiece of the All India Federation of Tax Practitioners and is also a source of information for updating our subscribers with the latest developments on Direct and Indirect Taxes.

The unique feature of our Journal is that every quarter, we publish the gist of important case laws reported in more than 30 tax magazines. We publish opinions of eminent professionals, thought provoking speeches of Hon’ble Judges of Apex Court and High Courts, important articles on Direct and Indirect Taxes, articles on Wealth Management and answers by eminent professionals on various controversial issues. We are sure that in the era of information technology, our journal would definitely help you to update your knowledge on latest case laws and development of law.

The subscription rate was fixed in 2014 and due to increase in cost it is increased marginally in the current year.

Please note that AIFTP Journal subscription for the year 1st April, 2019 to 31st March, 2020 falls due for payment on 1st April, 2019.

Life Member

Members are requested to remit the amount of ₹ 1,000/- for one year or ₹ 2,600/- for three years by Cheque / Demand Draft as early as possible. You are also requested to fill in all the details in the Renewal Notice.

Non-Member

Non-members are requested to remit the amount of ₹ 1,400/- for one year or ₹ 3,750/- for three years by Cheque / Demand Draft as early as possible. You are also requested to fill in all the details in the Renewal Notice.

Thanking you,

Yours sincerely,

For ALL INDIA FEDERATION OF TAX PRACTITIONERS

CHIRAG S. PAREKH

Treasurer

Note :

1. Payment should be made by Account Payee Cheque / Demand Draft in favour of “ALL INDIA FEDERATION OF TAX PRACTITIONERS”

2. OUTSTATION MEMBERS are requested to send payments only by either at par cheque or Demand Draft payable at Mumbai drawn in favour of “ALL INDIA FEDERATION OF TAX PRACTITIONERS”.

3. An early payment of the subscription would be highly appreciated.

4. Please download and send the subscription form from AIFTP’s website duly filled in all respects along with the payment.

5. Please write your name on the reverse of Cheques / DD