Taxmann's Industries (Development and Regulation) Act 1951 [Bare Act with Section Notes] – Comprehensive | Up-to-date Resource Integrating the Amended Bare Act | Judicial Interpretations | et al.
About this ebook
This book is intended for the following audience:
• Legal Professionals & Advocates – Lawyers and advocates advising clients on industrial regulations, licensing requirements, or compliance with the Act will find this bare Act invaluable for reference and argument in court
• Company Secretaries & Compliance Officers – Professionals responsible for corporate governance, industrial licensing, and compliance matters in factories or companies covered under the Act can rely on this book to ensure that their undertakings adhere to the prescribed legal framework
• Industry Stakeholders & Entrepreneurs – Business owners looking to set up, expand, or restructure industrial undertakings will benefit from the clarity on licensing, exemptions, and regulatory processes
• Government Officers & Policy Makers – Officials involved in drafting policy, issuing industrial licenses, or overseeing compliance at the central or state level will find an authoritative text on the law's scope and applications
• Students & Academics – Law students, researchers, and academicians studying industrial law, economic regulations, or administrative law will gain extensive insights into the legislative structure, historical context, and modern relevance of the Act
The Present Publication is the 2025 Edition, covering the amended and updated text of the Industries (Development and Regulation) Act 1951 [Act No. 65 of 1951], with the following noteworthy features:
• [Authentic Text with Amendments] Presents the unabridged text of the IDRA, 1951, updated with all amendments, ensuring readers access the most current version of the law
• [Recent Amendments & Judicial Decisions] Up-to-date references to central government notifications and leading case laws illustrate the evolving nature of industrial regulation
• [Updated with the Jan Vishwas (Amendment of Provisions) Act 2023] It incorporates the Jan Vishwas (Amendment of Provisions) Act, 2023, enacted with the objective of decriminalising and rationalising offences to promote further trust-based governance, ease of living, and ease of doing business
• [User-friendly Format] The Act's text and notes are systematically arranged, enabling quick navigation to relevant sections, sub-sections, and definitions
• [Case Law References] Important Supreme Court judgments and notable High Court decisions interpreting various sections are incorporated, giving practical insights into how the law is applied
• [Tables & Schedules] Comprehensive coverage of the First, Second, and Third Schedules, providing clarity on scheduled industries, Development Councils' functions, and other relevant matters
The structure of the book is as follows:
• Bare Act Format – Each provision is reproduced verbatim from the official statute, reflecting all recent amendments up to the 2025 Edition
• Section Notes – Immediately following each section, these notes highlight notable judicial interpretations
• Subject Index – Placed at the end of the book, the comprehensive Subject Index cross-references crucial terms, definitions, sections, and topics. This allows quick navigation and helps readers efficiently locate the provisions they need to consult
About the author
At the core of Taxmann's commitment to delivering insightful and reliable information is a highly skilled Research & Editorial Team consisting of Chartered Accountants, Company Secretaries, and Lawyers. Guided by Editor-In-Chief Mr Rakesh Bhargava, this team upholds Taxmann's role as a leading content provider in the professional knowledge space.
Operating with Six Sigma-inspired precision, the team is driven to eliminate errors and maintain excellence across all content outputs. Their content creation follows strict editorial principles to ensure authority, depth, and insight. Key guidelines include:
• Verified Sourcing – All statutory content is carefully curated from credible, authorized sources, ensuring authenticity and dependability
• Up-to-Date Information – With a commitment to timely updates, the team ensures readers are informed of the latest judicial and legislative changes
• Analytical Depth – Focused on high-impact issues, the team provides deep analysis to help readers understand the implications and nuances of recent developments
• Precise and Accurate Communication – Each publication is crafted for clarity and precision, making complex topics accessible and practical for professionals
• Rigorous Referencing – Analytical insights are thoroughly referenced with relevant sections, circulars, notifications, and rulings, enhancing trustworthiness
• Consistency and Quality – Taxmann adheres strictly to standards of style, grammar, and format, ensuring a smooth and professional reading experience
• Reader-Friendly Design – Both print and digital formats are designed with legibility in mind, enhancing accessibility across platforms
By adhering to these standards, Taxmann's Editorial Team strengthens its position as a trusted content company, empowering professionals with authoritative resources to make informed decisions.
