{ "schema_version": "qanun-law-text/1", "id": "punjab-code-0ff370690de50e4c", "title": "PUNJAB WORKERS WELFARE FUND ACT 2019", "source_collection": "Punjab", "content_kind": "stored_law_text", "content_extent": null, "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/AztSbAY1UmM-", "version": null, "source_snapshot": "2026-08-06T17:01:43Z", "legal_status": "not independently verified", "text_quality": "Complete stored UTF-8 TXT file recovered byte-for-byte from owned Drive. Source transcription retained verbatim; legal completeness, OCR accuracy and current consolidation unverified.", "text_sha256": "3d23ed6902499d16271104bb341f01a9abab07fb3ac4a788d1cf9fe1fd7751a3", "source_sha256": "3d23ed6902499d16271104bb341f01a9abab07fb3ac4a788d1cf9fe1fd7751a3", "text_version_id": "law:punjab-code-0ff370690de50e4c:sha256:3d23ed6902499d16271104bb341f01a9abab07fb3ac4a788d1cf9fe1fd7751a3", "quality_flags": [], "encoding": "UTF-8", "text": "THE PUNJAB WORKERS WELFARE FUND ACT 2019 \r\n(XXVI of 2019) \r\nCONTENTS \r\nCHAPTER I \r\nPRELIMINARY \r\n1. Short title, extent and commencement \r\n2. Definitions \r\nCHAPTER II \r\nCONSTITUTION OF WORKERS WELFARE FUND \r\n3. Constitution of the Fund \r\n4. Mode of payment by, and recovery from establishments \r\n5. Payment of additional amount \r\n6. Liability to be discharged by certain persons \r\n7. Purposes for which the Fund may be applied \r\nCHAPTER III \r\nGOVERNING BODY \r\n8. Constitution of the Governing Body \r\n9. Secretary \r\n10. Appointment of the employees \r\n11. Governing Body to lay down procedure etc. \r\n12. Functions of the Governing Body \r\n13. The President, his powers and functions of the President \r\n14. Money allocated from the Fund \r\n15. Maintenance of books of account etc. \r\nCHAPTER IV \r\nMISCELLANEOUS \r\n16. Delegation of powers \r\n17. Power to make rules \r\n18. Application of other laws \r\n19. Removal of difficulties \r\n20. Bar of suits, prosecution and other legal proceedings \r\n21. Exemption from taxes \r\n22. Repeal and saving \r\n \r\n \r\n \r\n \r\nTEXT \r\n1\r\nTHE PUNJAB WORKERS WELFARE FUND ACT 2019 \r\n (XXVI of 2019) \r\n [13th December, 2019] \r\nAn \r\nAct \r\nto provide for the establishment of Punjab Workers Welfare Fund. \r\nIt is necessary to p rovide for the establishment of the Workers Welfare Fund in \r\nProvince of the Punjab to facilitate the workers, and for ancillary matters. \r\nBe it enacted by Provincial Assembly of the Punjab as follows: \r\nCHAPTER I \r\nPRELIMINARY \r\n1. Short title, extent and commencement.– (1) This Act may be cited as the \r\nPunjab Workers Welfare Fund Act 2019. \r\n (2) It extends to whole of the the Punjab. \r\n (3) It shall come into force at once. \r\n2. Definitions.– In this Act: \r\n (a) “Act” means the Punjab Workers Welfare Fund Act 2019; \r\n2[(b) “Institution” means the Employees’ Social Security Institution \r\nestablished under the Provincial Employees’ Social Security \r\nOrdinance, 1965 (X of 1965);] \r\n(c) “employer” shall have the same meanings as assigned to it in section 2 \r\nof the Punjab Industrial Relations Act 2010 (XIX of 2010); \r\n(d) “establishment” shall have the same meanings as assigned to it in \r\nsection 2 of the Punjab Industrial Relations Act 2010 (XIX of 2010); \r\n(e) “Fund” means the Workers Welfare Fund constituted under section 3 of \r\nthe Act; \r\n(f) “Governing Body” means the Governing Body constituted under \r\nsection 8 of the Act; \r\n(g) “Government” means Government of the Punjab; \r\n(h) “prescribed” means prescribed by the rules made under the Act; \r\n(i) “President” means the President of the Fund; \r\n(j) “Secretary” means the Secretary of the Fund; \r\n(k) “total income” means: \r\n \r\n1This Act was passed by Provincial Assembly of the Punjab on 20 November 2019; assented to by the Governor of the Punjab \r\non 10 December 2019; and, was published in the Punjab Gazette (Extraordinary), dated: 13 December 2019, pp.2547-2553. \r\n2Substituted by the Punjab Workers Welfare Fund (Amendment) Act 2025 (XXXVIII of 2025), published in the Punjab Gazette \r\n(Extraordinary), dated: 30 May 2025, pp. 4771-4772, s.2. \r\n(i) where return of income is required to be filed under the Income \r\nTax Ordinance, 2001, the profit before taxation or provision for \r\ntaxation as per accounts or the declared income as per the \r\nreturn of income, whichever is higher; and \r\n(ii) where return of income is not required to be filed under the \r\nIncome Tax Ordinance, 2001 , the profit before tax ation or \r\nprovision for taxation as per accounts or four percent of the \r\nreceipt as per the statement filed u nder section 115 of the \r\nIncome Tax Ordinance, 2001, whichever is higher; and \r\n(l) “worker or employee” shall have the same meaning s as assigned to it \r\nin section 2 of the Punjab Industrial Relations Act 2010 (XIX of 2010). \r\nCHAPTER II \r\nCONSTITUTION OF WORKERS WELFARE FUND \r\n3. Constitution of the Fund.– (1) There shall be constituted for purposes of the \r\nAct, a Fund to be called the Punjab Workers Welfare Fund. \r\n (2) The Fund shall consist of: \r\n(a) an initial contribution to be made by the Government; \r\n(b) the share of all assets and funds received from the Workers Welfare \r\nFund as transferred and devolved by the Federal Government; \r\n(c) such moneys as may, from time to time, be paid by the establishments \r\nunder section 4 and 5 of the Act; \r\n(d) the amount transferred to the Fund from time to time, under clause (d) \r\nof paragraph 4 of the scheme set out in the schedule to the Companies \r\nProfits (Workers’ Participation) Act 1968 (XII of 1968); \r\n(e) voluntary contributions in the shape of money or building, land or other \r\nproperty made to it from time to time by the Government, a body \r\ncorporate or by a person; \r\n(f) income from the investments made and properties and assets acquired \r\nfrom out of the Fund; and \r\n(g) proceeds of loans raised by the Governing Body. \r\n4. Mode of payment by, and recovery from establishments.– (1) Every \r\nestablishment or a part thereof , the total income of which in any year of account \r\ncommencing on or after the date of closing of account s on 30th of June or 31 st of \r\nDecember, as the case may be, is not less than rupees five hundred thousand, shall \r\nbe liable to pay to the Fund in respect of that year a sum equal to two percent of its \r\ntotal income. \r\n (2) Every establishment liable under the Act shall pay the amount due from \r\nit by depositing in the Head of Account prescribed by the Governing Body within \r\nthirty days from the closing of accounts through the 3[Institution]. \r\n \r\n3Substituted by the Punjab Workers Welfare Fund (Amendment) Act 2025 (XXXVIII of 2025) , published in the Punjab Gazette \r\n(Extraordinary), dated: 30 May 2025, pp. 4771-4772, s.3(a). \r\n 4[(2A) The Institution shall be given such collection charges, on the amount \r\ncollected by it under the Act, as may be determined by the Governing Body.] \r\n (3) The establishment shall on or before the specified date for filing of \r\nreturns of income or a statement under the Income Tax Ordinance, 2001 shall pay \r\nthe amount due under subsection (2) and shall furnish the proof of payment along \r\nwith a copy of income tax return to the 5[Institution]. \r\n (4) The officer authorized by the 6[Institution] shall, by order in writing, \r\ndetermine the amount due from an establishment under the Act if any, after taking \r\ninto account the amount paid by the es tablishment in respect of th at year and the \r\nestablishment shall pay the amount so determined or any difference in respect \r\nthereof on or before the date specified in the order. \r\n (5) Any chan ge by way of enhancement or reduction in the total income \r\nshall be given effect by adjustment of the amount due under this section. \r\n (6) Any amount paid by an establishment under this section, on the basis \r\nof an order in an appeal under the Act , to have been paid in excess shall be \r\nrefunded to the establishment or shall be adjusted against the liability under the Act \r\nin the succeeding year of account on the request of the employer. \r\n (7) The payment made by an establishment t o the Fund under this section \r\nshall be treated as expenditure for purposes of assessment of income tax. \r\n (8) Where assessment of income under the Act for any year is not finally \r\nmade on or before the specified date, the establishment shall pay the amount as \r\nrequired under this section for that year on the basis of average of income assessed \r\nduring the preceding two years. \r\n (9) Difference of an amount paid under this section shall be adjusted on \r\nthe finalization of assessment of income for a particular year. \r\n (10) Where any establishment fails to pay willfully or otherwise the amount \r\ndue from it under th e Act, it shall without prejudice to any other liability to which it \r\nmay be subject under the Act or any other law for the time being in force, be liable to \r\npay an amount equal to fifteen percent per annum of the amount due from it , in \r\naddition to the amount payable by such establishment. \r\n (11) Where an industrial establishment is not found registered with the \r\nFederal Board of Revenue established under the Federal Board of Revenue Act, \r\n2007 (IV of 20 07), the 7[Institution] shall issue a notice and a form of statement for \r\npurposes of assessing, determining and requiring the establishment to make a \r\npayment under the Act. \r\n (12) An establishment may file an appeal against any order passed by an \r\nofficer authorized under subsection (4) to the 8[Institution]. \r\n \r\n4Inserted by the Punjab Workers Welfare Fund (Amendment) Act 202 5 (XXXVIII of 2025) , published in the Punjab Gazette \r\n(Extraordinary), dated: 30 May 2025, pp. 4771-4772, s.3(b). \r\n5Substituted for the word “Authority” by the Punjab Workers Welfare Fund (Amendment) Act 2025 (XXXVIII of 2025), published \r\nin the Punjab Gazette (Extraordinary), dated: 30 May 2025, pp. 4771-4772, s.3(a). \r\n6Substituted by the Punjab Workers Welfare Fund (Amendment) Act 2025 ibid. \r\n7Substituted by the Punjab Workers Welfare Fund (Amendment) Act 2025 ibid. \r\n8Substituted by the Punjab Workers Welfare Fund (Amendment) Act 2025 (XXXVIII of 2025) , published in the Punjab Gazette \r\n(Extraordinary), dated: 30 May 2025, pp. 4771-4772, s.3(c). \r\n9[(12A) All appeals under the Act, pending before the appellate tribunal \r\nestablished under the Punjab Revenue Authority Act 2012 (XLIII of 2012), before the \r\ncommencement of the Punjab Workers Welfare Fund (Amendment) Act 2025, shall \r\nstand transferred to the Institution.] \r\n (13) If an establishment fails to make a payment under this section, the \r\namount payable shall be recovered by th e 10[Institution as arrears of land revenue in \r\nthe manner specified in the Provincial Employee’s Social Security Ordinance, 1965 \r\n(X of 1965)] and be deposited in the Head of Account of the Fund immediately 11[* *]. \r\n (14) Where an amount of Fund due from an establishment under the \r\nWorkers Welfare Fund Ordinance, 1971 (XXXVI of 1971), for a particular income or \r\nyear of account as the case may be, has not been paid , it shall be paid by such \r\nestablishment under the Act. \r\n(15) If an establishment fails to make a payment under the Act, the amount \r\npayable to the extent of previous five tax or income years shall be determined and \r\nrecovered under the provisions of the Act. \r\n5. Payment of additional amount.– (1) Every establishment referred to in \r\nsubsection (1) of section 4 shall, in addition to the amount payable by it under that \r\nsubsection in respect of any year of account, shall pay such amount as the \r\nGovernment may determine on the recommendation of a Committee constituted \r\nunder subsection (2) thereafter in this section referred to as the Committee. \r\n (2) For purposes of subsection (1), the Government may constitute one or \r\nmore Committees, and where it constitutes more than one Committee, it shall specify \r\nthe area or class of establishments in relation to which ea ch such Committee shall \r\nperform its functions. \r\n (3) A Committee constituted under subsection (2) shall consist of a \r\nChairman, who shall be an employee of the Government , and not more than three \r\nother members to be appointed by the Government of whom: \r\n(a) one shall be appointed from amongst the employers or, as the case \r\nmay be, in the area or class of establishments in relation to which \r\nthe Committee is to perform its functions; and \r\n(b) one shall be appointed from amongst the workers or, as the case \r\nmay be, in the area or class of establishments in relation to which \r\nthe Committee is to perform its functions. \r\n (4) The Committee shall examine the financial and other circumstances of \r\nan establishment and make recommendations as to the amount, if any, to be paid by \r\nsuch establishment in addition to the amount payable by the establishment under \r\nsubsection (1) of section 4 of the Act. \r\n (5) The Committee shall submit its recommendations to the Governing \r\nBody which shall forward the recommendations together with its own observations, if \r\n \r\n9Inserted by the Punjab Workers Welfare Fund (Amendment) Act 202 5 (XXXVIII of 2025), published in the Punjab Gazette \r\n(Extraordinary), dated: 30 May 2025, pp. 4771-4772, s.3(d). \r\n10Substituted by the Punjab Workers Welfare Fund (Amendment) Act 2025 (XXXVIII of 2025), published in the Punjab Gazette \r\n(Extraordinary), dated: 30 May 2025, pp. 4771-4772, s.3(e)(i). \r\n11Omitted by the Punjab Workers Welfare Fund (Amendment) Act 202 5 (XXXVIII of 2025) , published in the Punjab Gazette \r\n(Extraordinary), dated: 30 May 2025, pp. 4771-4772, s.3(e)(ii). \r\nany, to the Government and the Government shall ta ke an appropriate action \r\nthereon. \r\n (6) The Committee shall have the power to require any establishment to \r\nfurnish such information as it may consider necessary for the performance of its \r\nfunctions and if an establishment fails to furnish the required information , the \r\nCommittee shall make its recommendations on the basis of such information as may \r\nbe available to the Committee. \r\n (7) The provisions of section 4 shall apply, mutatis mutandis, to an amount \r\npayable under subsection (1) of this section. \r\n6. Liability to be discharged by certain persons.– Any liability imposed on an \r\nestablishment under the Act shall be deemed to be the liability of the person who is \r\nan employer in relation to an establishment. \r\n7. Purposes for which the Fund may be applied.– The Fund may be applied \r\nfor: \r\n(a) financing of projects connected with the establishment of housing \r\nestates or construction of residential accommodation and educational \r\ninstitutions for the workers and their families; \r\n(b) financing of other measures including education , training, skill \r\ndevelopment, apprenticeship, marriage grants, death grants and talent \r\nscholarships for the welfare of the workers and their families; \r\n(c) expenditures in respect of the cost of management and administration \r\nof the Fund; \r\n12[(ca) subject to its availability and approval of the Government, in such \r\nmanner and to such extent as may be prescribed, purchase of \r\nessential commodities from such outlets as notified by the \r\nGovernment;] \r\n(d) repayment of loans raised by the Governing Body; and \r\n(e) investment in securities and other ventures for profit approved as \r\napproved by the Government. \r\nCHAPTER III \r\nGOVERNING BODY \r\n8. Constitution of the Governing Body.– (1) As soon as may be after the \r\ncommencement of th e Act, the Government shall, by notification in the official \r\nGazette, constitute a Governing Body to whom shall be entrusted the management \r\nand administration under the Act. \r\n(2) The Governing Body shall be a body corporate by the name notified by \r\nthe Government, having perpetual succession and a common seal with power, \r\nsubject to the provisions of the Act, to contract, acquire, hold and dispose of \r\nproperty, both movable and immovable, and shall by the said name sue or be sued. \r\n \r\n12Inserted by the Punjab Workers Welfare Fund (Amendment) Act 202 5 (XXXVIII of 2025) , published in the Punjab Gazette \r\n(Extraordinary), dated: 30 May 2025, pp. 4771-4772, s.4. \r\n (3) The Secretariat of the Governing Body shall be at such place as the \r\nGovernment may by notification in the Official Gazette, specify. \r\n (4) All decisions of the Governing Body shall be expressed i n terms of the \r\nopinion of the majority of the members of the Governing Body present in a meeting \r\nand, in the event of an equality of votes, the Chairperson shall have a casting vote. \r\n (5) The Government may issue directions to the Governing Body regarding \r\npolicy matters including the matters relating to workers welfare schemes. \r\n (6) A casual vacancy in the office of a member of the Governing Body \r\nshall be filled, as soon as may be, in the prescribed manner, by nomination of \r\nanother person and the person so nominated to fill such vacancy shall hold office for \r\nthe unexpired term of his predecessor. \r\n (7) The Governing Body shall consist of: \r\n(a) Secretary to the Government , Labour and Human Resource \r\nDepartment – Chairperson; \r\n(b) Commissioner, Provincial Employees’ Social Security Institute; \r\nmember \r\n(c) Director General Labour Welfare, Punjab; member \r\n(d) Chairman Punjab Revenue Authority; member \r\n(e) Commissioner, Mines Labour Welfare; member \r\n(f) Secretary Punjab Workers Welfare Fund; member \r\n(g) one representative each not below the rank of an Additional Secretary \r\nfrom Finance, Industries, Commerce and Investment, Communication \r\nand Works and School Education Departments of the Government ; \r\nmembers \r\n(h) three representatives of the employers; members \r\n(i) three representatives of the workers; and member \r\n(j) any other member co-opted by the Governing body. member \r\n (8) The members mentioned under clause ( h) and ( i) of sub section (7 ) \r\nshall respectively be nominated by the Government in such manner as may be \r\nprescribed. \r\n (9) The members of the Governing Body other than the official members \r\nshall hold office for a period of two years and on such terms and conditions as may \r\nbe prescribed. \r\n (10) No act or proceedings of the Governing Body shall be invalid by reason \r\nonly of the existence of a vacancy in, o r defect in the constitution of the Governing \r\nBody. \r\n (11) The quorum for the meeting shall be at least two ex officio members \r\nand one member each from the employers and the employees. \r\n9. Secretary. (1) There shall be a Secretary of Punjab Workers Welfare Fund \r\nto be appointed by the Governing Body with prior approval of the Government. \r\n (2) The Secretary shall perform such functions and shall exercise such \r\npowers as may be prescribed. \r\n(3) The Secretary shall be the Chief Executive Officer of the Fund. \r\n10. Appointment of the employees. (1) The employees of the Workers Welfare \r\nBoard constituted under the Workers Welfare Ordinance, 1971 (XXXVI of 1971) \r\nother than those who are on deputation from other departments and corporations, \r\nshall continue as employees under the Act. \r\n(2) The Governing Body may , with the prior approval of the Government, \r\nalso appoint such other employees as it may consider necessary for the efficient \r\nperformance and administration of the Fund. \r\n (3) The Governing Body shall determine the terms and conditions of \r\nservice of the employees with the prior approval of the Government. \r\n(4) The Chairperson of the Governing Body shall be the appointing \r\nauthority for the employees. \r\n11. Governing Body to lay down procedure etc . As soon as may be after it s \r\nconstitution, the Governing Body shall, with the previous approval of the \r\nGovernment, lay down the policy and regulations for efficient and effective \r\nadministration of the Fund including the procedure for: \r\n(a) making applications for the Fund; \r\n(b) information to be furnished in respect of applications of the Fund; \r\n(c) the principles to be followed and priorities to be fixed in su ch \r\napplications; \r\n(d) incurring expenditure in respect of cost of management and \r\nadministration of welfare schemes; \r\n(e) getting accounts of the Funds annually audited; \r\n(f) regulating other matters necessary for, connected with or \r\nincidental to the discharge of its functions under the Act; and \r\n(g) extending and regulating workers welfare schemes including \r\neligibility criteria and further administration of such schemes. \r\n12. Functions of the Governing Body. The functions of the Governing Body \r\nshall be to: \r\n(a) allocate the amounts of Fund to an Authority of the Government and \r\nany body corporate for any of the purposes of the Act in the manner as \r\nmay be prescribed; \r\n(b) sanction expenditure in respect of the administration and management \r\nof the Fund; \r\n(c) invest in the securities and term deposits with the commercial banks \r\napproved by the Government; \r\n(d) dispose of the moveable and immoveable property of the Fund with the \r\nprior approval of the Government; \r\n(e) raise loans and to take measures for discharging such loans; \r\n(f) invest in other ventures of profit with prior approval of the Government; \r\n(g) do or cause to be done all acts and things necessary or desirable for \r\nthe proper administration of the Fund; \r\n(h) do or cause to be done all things ancillary or incidental to any of the \r\naforesaid functions; and \r\n(i) give recommendation to the Government to review the investment \r\npolicy. \r\n13. The President , his powers and functions of the President .–(1) The \r\nMinister for Labour and Human Resource, Punjab shall be the President of the Fund. \r\n (2) The President of the Fund shall exercise such powers and perform \r\nsuch functions as may be prescribed. \r\n14. Money allocated from the Fund.– Any money allocated under the Act as \r\ngrant-in-aid and shall vest in the Government, an Authority or body corporate, to \r\nwhom it is allocated, but it shall not be applied by the executing Authority to any \r\npurpose other than that for which it is allocated, or permitted by the Governing Body. \r\n15. Maintenance of books of account etc.– The Governing Body shall: \r\n(a) cause to be maintained such books of account as may be prescribed; \r\n(b) cause to be prepared in the prescribed manner an annual statement of \r\naccount; \r\n(c) cause the accounts of the Fund to be audited annually by the Director \r\nGeneral Audit, Punjab or an audi tor who is a chartered accountant \r\nwithin the meaning of the Chartered Accountants Ordinance, 1961 (X \r\nof 1961); and \r\n(d) submit to the Government , the statement referred to in clause (b) \r\ntogether with the report of the auditor thereon. \r\nCHAPTER IV \r\nMISCELLANEOUS \r\n16. Delegation of powers.– The Governing Body may direct in writing that all or \r\nany of its powers and functions under section 1 2 may, subject to such limitations, \r\nrestrictions or conditions, if any, as may be imposed by it from time to time, be also \r\nexercised or performed by the Secretary. \r\n17. Power to make rules.– (1) The Government may, by notification in the official \r\nGazette, make rules for carrying out the purposes of the Act. \r\n (2) In particular and without prejudice to the generality of the foregoing \r\npower, such rules may provide for all or any of the following matters: \r\n(a) terms and conditions of appointment of the members of the \r\nGoverning Body; \r\n(b) manner in which the Governing Body shall conduct its business, \r\nincluding the number of members required to form a quorum at \r\nmeetings thereof; \r\n(c) books of account to be maintained by the Fund and the form of its \r\nstatements of account; \r\n(d) procedure to be followed for determination of utilization of funds ; \r\nand \r\n(e) formulation of investment p olicy, constitution of investment \r\nCommittee and its terms of references. \r\n18. Application of other laws.– The provisions of the 13[Provincial Employees \r\nSocial Security Ordinance, 1965 (X of 1965) and the rules and regulations ] and the \r\nrules made thereunder in the matters of charge, additional charge , recovery and \r\nappeals shall mutatis mutandis apply to the collection and pa yment of contribution \r\nunder the Act in so far as they relate to: \r\n(a) manner and mode of payment; \r\n(b) registration or signup and de-registration or de-signup; \r\n(c) keeping and calling of records and audit; \r\n(d) assessment, adjudication and enforcement; \r\n(e) penalties, prosecution and appeals; and \r\n(f) all other allied and ancillary matters; \r\n19. Removal of d ifficulties.– (1) The Government may pass such order for \r\nremoving any difficulty or for bringing the provisions of th e Act into effective \r\noperation as it may deem fit. \r\n(2) The power under this section shall not be exercised after the expiry of \r\nthree years from the commencement of the Act. \r\n20. Bar of suits, prosecution and other legal proceedings. - (1) No suit shall \r\nbe brought in any Civil C ourt to set aside or modify any order passed, any \r\nassessment made, any penalty or default surcharge imposed or collection of any \r\nfund made under the Act. \r\n(2) No suit, prosecution or other legal proceeding shall lie against the \r\nGovernment or against any public servant in respect of any order passed in good \r\nfaith under the Act. \r\n(3) Notwithstanding anything in any other law for the time being in force , \r\nno investigation or inquiry shall be undertaken or initiated by any authority owned or \r\ncontrolled by the Government against any officer or official for anything done in his \r\nofficial capacity under the Act, except with the permission of the competent Authority. \r\n21. Exemption from taxes.– (1) Notwithstanding anything contained in any other \r\nlaw for the time being in force , the Government may, by order in writing, exempt the \r\n \r\n13Substituted by the Punjab Workers Welfare Fund (Amendment) Act 2025 (XXXVIII of 2025), published in the Punjab Gazette \r\n(Extraordinary), dated: 30 May 2025, pp. 4771-4772, s.5. \r\nFund from any tax, duty, or rate leviable by the Government or by a local authority \r\nunder the control of the Government. \r\n (2) The Government may request the Federal Government to exempt the \r\nincome of the Fund including capital gains from the income tax under the provisions \r\nof the Income Tax Ordinance, 2001. \r\n22. Repeal and s aving.– (1) The Workers’ Welfare Fund Ordinance, 1971 \r\n(XXXVI of 1971) is hereby repealed. \r\n(2) Notwithstanding the repeal of the Workers’ Welfare Fund Ordinance, \r\n1971 (XXXVI of 1971), all orders, rules or r egulations made, notifications issued, \r\nactions and proceeding taken under the repealed Ordinance shall continue to remain \r\nin force until altered amended or repealed under the provisions of the Act.", "passage_offset_convention": "zero-based Unicode code points and UTF8 bytes; end exclusive", "passages": [ { "passage_id": "law:punjab-code-0ff370690de50e4c:sha256:3d23ed6902499d16271104bb341f01a9abab07fb3ac4a788d1cf9fe1fd7751a3:chars-0-1777:b50734022d37b4d86be2bd1b48d432a19ff07c7fbe711be940dce8cfbc964338", "character_start": 0, "character_end": 1777, "utf8_byte_start": 0, "utf8_byte_end": 1785, "passage_sha256": "b50734022d37b4d86be2bd1b48d432a19ff07c7fbe711be940dce8cfbc964338", "reader_fragment": "p-0-1777-b50734022d37b4d8" }, { "passage_id": "law:punjab-code-0ff370690de50e4c:sha256:3d23ed6902499d16271104bb341f01a9abab07fb3ac4a788d1cf9fe1fd7751a3:chars-1777-3568:59bb8bbb7eb6556c9a7db584e3d8cab3e04f05a66305000747de37fe081ff96e", "character_start": 1777, "character_end": 3568, "utf8_byte_start": 1785, "utf8_byte_end": 3620, "passage_sha256": "59bb8bbb7eb6556c9a7db584e3d8cab3e04f05a66305000747de37fe081ff96e", "reader_fragment": "p-1777-3568-59bb8bbb7eb6556c" }, { "passage_id": "law:punjab-code-0ff370690de50e4c:sha256:3d23ed6902499d16271104bb341f01a9abab07fb3ac4a788d1cf9fe1fd7751a3:chars-3568-5349:54ec1ae1929947b6da6a8e67b8dd9ed64d89ea3b118e1182520e79d48edf89ee", "character_start": 3568, "character_end": 5349, "utf8_byte_start": 3620, "utf8_byte_end": 5411, "passage_sha256": "54ec1ae1929947b6da6a8e67b8dd9ed64d89ea3b118e1182520e79d48edf89ee", "reader_fragment": "p-3568-5349-54ec1ae1929947b6" }, { "passage_id": "law:punjab-code-0ff370690de50e4c:sha256:3d23ed6902499d16271104bb341f01a9abab07fb3ac4a788d1cf9fe1fd7751a3:chars-5349-7132:e31362a388ccbf40ee9b38a9fcb3fca3e2951591604f10ddcebabc00cc2854fb", "character_start": 5349, "character_end": 7132, "utf8_byte_start": 5411, "utf8_byte_end": 7194, "passage_sha256": "e31362a388ccbf40ee9b38a9fcb3fca3e2951591604f10ddcebabc00cc2854fb", "reader_fragment": "p-5349-7132-e31362a388ccbf40" }, { "passage_id": "law:punjab-code-0ff370690de50e4c:sha256:3d23ed6902499d16271104bb341f01a9abab07fb3ac4a788d1cf9fe1fd7751a3:chars-7132-8831:548dc24a96338504b9307a29cfb699121228ae6fd071b24a5da97a273086dc05", "character_start": 7132, "character_end": 8831, "utf8_byte_start": 7194, "utf8_byte_end": 8893, "passage_sha256": "548dc24a96338504b9307a29cfb699121228ae6fd071b24a5da97a273086dc05", "reader_fragment": "p-7132-8831-548dc24a96338504" }, { "passage_id": "law:punjab-code-0ff370690de50e4c:sha256:3d23ed6902499d16271104bb341f01a9abab07fb3ac4a788d1cf9fe1fd7751a3:chars-8831-10550:0d52fddcae67ce6ff08f6e303a9dc4a4eb82bbd3204af2d5c19c7687df596754", "character_start": 8831, "character_end": 10550, "utf8_byte_start": 8893, "utf8_byte_end": 10620, "passage_sha256": "0d52fddcae67ce6ff08f6e303a9dc4a4eb82bbd3204af2d5c19c7687df596754", "reader_fragment": "p-8831-10550-0d52fddcae67ce6f" }, { "passage_id": "law:punjab-code-0ff370690de50e4c:sha256:3d23ed6902499d16271104bb341f01a9abab07fb3ac4a788d1cf9fe1fd7751a3:chars-10550-12229:7c0b9acb998b62e9833a0dc5bd2e1013d87e08cc73fb373d962bdc47146b16d5", "character_start": 10550, "character_end": 12229, "utf8_byte_start": 10620, "utf8_byte_end": 12299, "passage_sha256": "7c0b9acb998b62e9833a0dc5bd2e1013d87e08cc73fb373d962bdc47146b16d5", "reader_fragment": "p-10550-12229-7c0b9acb998b62e9" }, { "passage_id": "law:punjab-code-0ff370690de50e4c:sha256:3d23ed6902499d16271104bb341f01a9abab07fb3ac4a788d1cf9fe1fd7751a3:chars-12229-14001:f30e6a46c0b172b5638baef10e53b458db7738c9c2d19566641eb098d4ceeeeb", "character_start": 12229, "character_end": 14001, "utf8_byte_start": 12299, "utf8_byte_end": 14075, "passage_sha256": "f30e6a46c0b172b5638baef10e53b458db7738c9c2d19566641eb098d4ceeeeb", "reader_fragment": "p-12229-14001-f30e6a46c0b172b5" }, { "passage_id": "law:punjab-code-0ff370690de50e4c:sha256:3d23ed6902499d16271104bb341f01a9abab07fb3ac4a788d1cf9fe1fd7751a3:chars-14001-15785:64192a1dba0d3a6528316ed53d8168233d1c5df4dcf53903de85b41d8464ef73", "character_start": 14001, "character_end": 15785, "utf8_byte_start": 14075, "utf8_byte_end": 15861, "passage_sha256": "64192a1dba0d3a6528316ed53d8168233d1c5df4dcf53903de85b41d8464ef73", "reader_fragment": "p-14001-15785-64192a1dba0d3a65" }, { "passage_id": "law:punjab-code-0ff370690de50e4c:sha256:3d23ed6902499d16271104bb341f01a9abab07fb3ac4a788d1cf9fe1fd7751a3:chars-15785-17548:92dfcb2e7cb944c3cbd214ef9e50020d89af3c0fb3786177eef7147f787ab9e3", "character_start": 15785, "character_end": 17548, "utf8_byte_start": 15861, "utf8_byte_end": 17628, "passage_sha256": "92dfcb2e7cb944c3cbd214ef9e50020d89af3c0fb3786177eef7147f787ab9e3", "reader_fragment": "p-15785-17548-92dfcb2e7cb944c3" }, { "passage_id": "law:punjab-code-0ff370690de50e4c:sha256:3d23ed6902499d16271104bb341f01a9abab07fb3ac4a788d1cf9fe1fd7751a3:chars-17548-19342:bdc915349065405063f56a9a2250765dd5d6ff4ab43b197cb2adfbd4c5afbe3e", "character_start": 17548, "character_end": 19342, "utf8_byte_start": 17628, "utf8_byte_end": 19428, "passage_sha256": "bdc915349065405063f56a9a2250765dd5d6ff4ab43b197cb2adfbd4c5afbe3e", "reader_fragment": "p-17548-19342-bdc9153490654050" }, { "passage_id": "law:punjab-code-0ff370690de50e4c:sha256:3d23ed6902499d16271104bb341f01a9abab07fb3ac4a788d1cf9fe1fd7751a3:chars-19342-21106:1d5b4cad7b4345b4514b4e3defc56afa46983d8d4f4e58a09eaaf83c61f85daf", "character_start": 19342, "character_end": 21106, "utf8_byte_start": 19428, "utf8_byte_end": 21198, "passage_sha256": "1d5b4cad7b4345b4514b4e3defc56afa46983d8d4f4e58a09eaaf83c61f85daf", "reader_fragment": "p-19342-21106-1d5b4cad7b4345b4" }, { "passage_id": "law:punjab-code-0ff370690de50e4c:sha256:3d23ed6902499d16271104bb341f01a9abab07fb3ac4a788d1cf9fe1fd7751a3:chars-21106-22835:18be5a2b0ee00b63bd91f05cb956ffa947f00039bdfa51fbe2592bf4458eea5d", "character_start": 21106, "character_end": 22835, "utf8_byte_start": 21198, "utf8_byte_end": 22933, "passage_sha256": "18be5a2b0ee00b63bd91f05cb956ffa947f00039bdfa51fbe2592bf4458eea5d", "reader_fragment": "p-21106-22835-18be5a2b0ee00b63" }, { "passage_id": "law:punjab-code-0ff370690de50e4c:sha256:3d23ed6902499d16271104bb341f01a9abab07fb3ac4a788d1cf9fe1fd7751a3:chars-22835-24628:f989463828de5a7e0e7b6c91af3d653d4fb5cd1a7df4d69f25f6ed90d95fea5b", "character_start": 22835, "character_end": 24628, "utf8_byte_start": 22933, "utf8_byte_end": 24730, "passage_sha256": "f989463828de5a7e0e7b6c91af3d653d4fb5cd1a7df4d69f25f6ed90d95fea5b", "reader_fragment": "p-22835-24628-f989463828de5a7e" }, { "passage_id": "law:punjab-code-0ff370690de50e4c:sha256:3d23ed6902499d16271104bb341f01a9abab07fb3ac4a788d1cf9fe1fd7751a3:chars-24628-25961:31c5579d09497f7c3ff9b2ba4648bcbf79d344d59ccd75c2d210657d62cb9b50", "character_start": 24628, "character_end": 25961, "utf8_byte_start": 24730, "utf8_byte_end": 26071, "passage_sha256": "31c5579d09497f7c3ff9b2ba4648bcbf79d344d59ccd75c2d210657d62cb9b50", "reader_fragment": "p-24628-25961-31c5579d09497f7c" } ] }