12 September 2014
Dear Sir/Madam, As per Section 1(3)(b) of The Payment of Gratuity Act, 1972, the act is applicable to establishments in which 10 or more persons are employed, or were employed, on any day of preceding 12 months. But if an establishment has its branches in one or more states, will the said provision apply ?? For Eg: If A Ltd. Has two branches one in Delhi and other one in UP each employing 8 and 7 persons respectively, will the said act apply to A Ltd?? Please Clarify.
CAclubindia
