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Rule 24 of the Industrial Relations (Central) Rules, 2026: Application for Recovery of Dues

Where money is due from an employer under a settlement, an award or Chapter IX or X, the worker or group applies in Form VII. An authorised person, or the assignee or heir of a...

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Labour Laws
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September 30, 2026
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Last updated: October 2026Verified against: Government sources

Rule 24 gives workers four forms. Forms VII and VIII are for recovering money already due under a settlement, an award, or Chapter IX or X of the Code. Forms IX and X are for asking the Tribunal to work out the amount of money, or the money value of a benefit, that is owed. The Tribunal must decide within three months of filing.

The Code behind the rule

Section 59(1) of the Industrial Relations Code, 2020 allows a worker, or a person authorised in writing, or the assignee or heirs of a deceased worker, to apply to the appropriate Government for recovery of money due under a settlement, an award or Chapter IX or X. If the Government is satisfied, it issues a certificate to the Collector, who recovers it like an arrear of land revenue. The application must be made within one year from the date the money became due; a later application may be entertained if the Government is satisfied there was sufficient cause. Section 59(2) lets a question on the amount of money or the value of a benefit be decided by a Tribunal within three months, extendable by the Tribunal for reasons in writing. Section 59(5) allows a single application on behalf of any number of workers under the same employer. Read section 59.

Claims like these are time-sensitive, so get the right form from the start. Our legal dispute resolution team can decide which route fits, prepare the application and follow it through.

The four forms

SituationWho appliesForm
Money due under a settlement, award or Chapter IX or X (24(1))The worker or group of workersForm VII
Same, but the application is made by a person authorised in writing by the worker, or by the assignee or heir of a deceased worker (proviso to 24(1))Authorised person, assignee or heirForm VIII
Money or benefit capable of being computed in money; application to the Tribunal having jurisdiction to determine the amount due (24(2))The worker or group of workersForm IX
Same, on the death of the worker (proviso to 24(2))Assignee or heirForm X

Route 1: recovery of money already due (Forms VII and VIII)

This route is for money that is already due: for example, compensation under Chapter IX or X that has not been paid, or an amount payable under a settlement or award. The worker or group applies in Form VII. If someone else applies, because the worker authorised him in writing or has died, Form VIII is used. Under section 59(1) the Government, if satisfied, sends a certificate to the Collector for recovery as an arrear of land revenue. Rule 24 does not repeat the one-year limit or the Collector step; those come from the Code.

Route 2: computing the amount (Forms IX and X)

This route is for a benefit whose value is in question. The worker or group applies to the Tribunal having jurisdiction in Form IX for the determination of the amount due, or the amount at which the benefit should be computed. The Tribunal must decide "within a period not exceeding three months from the date on which the application is filed". The Code's proviso to s.59(2) lets the Tribunal extend this for reasons recorded in writing; rule 24(2) itself states the three months without that proviso, so read them together. Where the worker has died, the assignee or heir applies in Form X. Once the amount is found, section 59(4) lets it be recovered in the manner in section 59(1).

Comparing the two routes

PointForms VII and VIIIForms IX and X
PurposeRecover money already dueDetermine the amount or the money value of a benefit
Decided byThe appropriate Government, which issues a certificate to the Collector (s.59(1))The Tribunal
Time limit to applyOne year from when the money became due, extendable for sufficient cause (s.59(1))Not stated in rule 24
Time to decideNot stated in rule 24Within three months of filing (rule 24(2))
Deceased workerAssignee or heir, Form VIIIAssignee or heir, Form X

Practical points

  • Group applications. Rule 24 speaks of "a worker or a group of workers"; section 59(5) says that, subject to the rules, a single application can be made for any number of workers under the same employer.
  • Authorisation. Where someone applies on the worker's behalf, the authority must be in writing. Forms VI to X are listed together in Forms VI to X.
  • Unpaid Chapter IX or X compensation. Compensation for lay-off, retrenchment or closure is the typical money due under Chapter IX or X. See sections 67, 68 to 70 and 75.
  • Employers. An employer that has paid what is due can point to the receipts; one that disputes the amount should raise it before the Tribunal.

Example. A worker of a Central-sphere establishment was retrenched and was owed retrenchment compensation that was not paid. The worker applies in Form VII for recovery, within one year from when the money became due. The appropriate Government, satisfied the money is due, issues a certificate to the Collector, who recovers it as arrears of land revenue. In a second case, a worker is entitled to a benefit that has no fixed money value, and the parties disagree on how to compute it. The worker files Form IX before the Tribunal, which must decide within three months of filing. If the worker dies, an heir files Form X.

Reading the forms

The forms themselves, Forms VII to X, sit in the Schedule to the Rules. This article is based on the wording of rule 24 and section 59; check the form text for the particulars it asks for before filing.

Need help recovering dues?

Choosing the wrong form, or filing late, can cost a worker or heir the claim. Our legal dispute resolution team can assess which route applies, prepare the application and supporting calculations, and represent the applicant before the Tribunal.

Key takeaways

  • Forms VII and VIII: recovery of money due under a settlement, an award or Chapter IX or X.
  • Form VIII is for an authorised person or an assignee or heir of a deceased worker.
  • Forms IX and X: Tribunal computation of money or benefit; decision within three months of filing.
  • Section 59 adds the one-year limit, the Collector's recovery and group applications.
  • The Central Rules cover Central-sphere establishments.

Read next

Disclaimer: Based on the Industrial Relations Code, 2020 (as enacted) and, where noted, the Industrial Relations (Central) Rules, 2026 (G.S.R. 342(E), 8 May 2026), as on 30 September 2026. The Code is in force from 21 November 2025; some provisions may be notified later, and State Governments make their own rules for establishments where the State is the appropriate Government. Verify the current position before acting.

Quick recapKey facts & short answers

Key Facts About Rule 24

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Which form recovers money due under a settlement or award?

Form VII, or Form VIII where an authorised person, assignee or heir applies (rule 24(1)).

Which form asks the Tribunal to compute a benefit?

Form IX; Form X where the worker has died (rule 24(2)).

Wage records are the first thing an inspector asks for and the last thing most employers organise.

— TaxClue Labour Law Desk

Rule 24: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Form VII, or Form VIII where an authorised person, assignee or heir applies (rule 24(1)).

Form IX; Form X where the worker has died (rule 24(2)).

Within three months of filing the application (rule 24(2)); the Code lets the Tribunal extend for reasons recorded in writing (s.59(2) proviso).

Section 59(1) says one year from when the money became due, with a later application allowed for sufficient cause.

On the Government's certificate, the Collector, as an arrear of land revenue (s.59(1)).

Section 59(5) allows a single application for any number of workers under the same employer, subject to the rules.