Income Tax Department

Ministry of Finance, Government of India

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Section 51E

Accidents happening while commuting to the place of work and vice versa

Section

Section Number

51E

Chapter

CHAPTER V - BENEFITS

Act

Employees’ State Insurance Act, 1948

Year

Accidents happening while commuting to the place of work and vice versa

Accidents happening while commuting to the place of work and vice versa

[Accidents happening while commuting to the place of work and vice versa

51E. An accident occurring to an employee while commuting from his residence to the place of employment for duty or from the place of employment to his residence after performing duty, shall be deemed to have arisen out of and in the  course of employment if nexus between the circumstances, time and place in which the accident occurred and the employment is established.]

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