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Section 10 Notice of certain accident: (1) Where at any place in an establishment, an accident occurs which causes death, or which causes any bodily injury by reason of which the person injured is prevented from working for a period of forty-eight hours or more immediately following the accident or which is of such nature as may be prescribed by the appropriate Government, then,— (a) employer or owner or agent or manager referred to in section 67 of such establishment if it is mine; or (b) employer or manager in relation to such establishment if it is factory or relates to dock work; or (c) the employer of a plantation or an establishment relating to building or other construction or any other establishment, shall send notice thereof to such authorities, in such manner and within such time, as may be prescribed by the appropriate Government.
Which of the following statements is/are not correct in regards to Direct Taxes in budget 2023-24?
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