Employees' State Insurance Act, 1948 · Chapter VIII: Miscellaneous
Section 91A: Exemptions to be either prospective or retrospective
The Employees' State Insurance Act, 1948 was repealed and replaced by the Code on Social Security, 2020 from 21 November 2025. It still applies to matters and proceedings from before that date, as the repealing law provides.
Any notification granting exemption under section 87, section 88, section 90 or section 91 may be issued so as to take effect [prospectively] on such date as may be specified therein.]
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.