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Payment of Bonus Act, 1965
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Section
Section Title
INTRODUCTION
Statement of Object
1
Short title, extent and application
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2
Definitions
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3
Establishments to include departments, undertakings and branches
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4
1 Computation of gross profits
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5
Computation of available surplus
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6
Sums deductible from gross profits
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7
Calculation of direct tax payable by the employer
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8
Eligibility for bonus
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9
Disqualification for bonus
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10
1 [Payment of minimum bonus]
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11
1 [Payment of maximum bonus]
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12
1 [Calculation of bonus with respect to certain employees]
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13
1 [Proportionate reduction in bonus in certain cases]
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14
Computation of number of working days
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15
1 [Set on and set off of allocable surplus]
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16
Special provisions with respect to certain establishments
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17
Adjustment of customary or interim bonus against bonus payable under the Act
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18
Deduction of certain amounts from bonus payable under the Act
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19
Time-limit for payment of bonus
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20
Application of Act to establishments in public sector in certain cases
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21
Recovery of bonus due from an employer
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22
Reference of disputes under the Act
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23
Presumption about accuracy of balance-sheet and profit and loss account of corporations and companies
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24
1 [Audited accounts of banking companies not to be questioned]
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25
Audit of accounts of employers, not being corporations or companies
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26
Maintenance of registers, records, etc
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27
Inspectors
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28
Penalty
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29
Offences by companies
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30
Cognizance of offences
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31
Protection of action taken under the Act
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31A
1 [Special provision with respect to payment of bonus linked with production or productivity]
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32
Act not to apply to certain classes of employees
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33
Act to apply to certain pending disputes regarding payment of bonus
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34
1 [Effect of laws and agreements inconsistent with the Act]
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35
Saving
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36
Power of exemption
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37
Power to remove difficulties
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38
Power to make rules
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39
Application of certain law not barred
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40
Repeal and saving
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SCHEDULE I
SCHEDULE II
SCHEDULE III
SCHEDULE IV
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