11 November 2016
If gratuity is Applicable to any establishment than they have to make provision of Gratuity Act 1972,sub-section (1) or by way of contribution to an approved gratuity fund referred to in sub-section (2), he shall be liable to pay the amount of gratuity due under this Act ( including interest, if any, for delayed payments) forthwith to the controlling authority.
CAclubindia
