Sections 
 Particulars 
 
   Preamble 
       
1 Shot title, extent and application  
2 Definitions  
3 Establishments to include departments, undertakings and branches  
4 Computation of gross profits  
5 Computation of available surplus  
6 Sums deductible from gross profits  
7 Calculation of direct tax payable by the employer 
8 Eligibility for bonus  
9 Disqualification for bonus  
10 Payment of minimum bonus  
11 Payment of maximum bonus  
12 Calculation of bonus with respect to certain employees  
13 Proportionate reduction in bonus in certain cases  
14 Computation of number of working days  
15 Set-on and set-off of allocable surplus  
16 Special provisions with respect to certain establishments  
17 Adjustment of customary or interim bonus against bonus payable under the Act. 
18 Deduction of certain amounts from bonus payable under the Act  
19 Time-limit for payment of bonus  
20 Application of Act to establishments in public sector in certain cases  
21 Recovery of bonus due from an employer  
22 Reference of dispute under this Act 
23 Presumption about accuracy of balance-sheet and profit and loss account of corporations and companies  
24 Audited accounts of banking companies not to be questioned  
25 Audit of accounts of employers, not being corporations or companies  
26 Maintenance of registers, records, etc. 
27 Inspectors  
28 Penalty  
29 Offences by companies  
30 Cognizance of offences  
31 Protection of action taken under the Act 
31A Special provision with respect to payment of bonus linked with production or productivity  
32 Act not to apply to certain classes of employees  
33 [Repealed] 
34 Employees and employers not to be precluded from entering into agreements for grant of bonus under a different formula  
34A Effect of laws and agreements inconsistent with the Act 
35 Saving  
36 Power of exemption  
37 [Repealed] 
38 Power to makes rules  
39 Application of certain laws not barred  
40 Repeal and saving  
       
Schedules   
  The First Schedule  
  The Second Schedule 
  The Third Schedule  
  The Fourth Schedule  
      
Rules  Introduction 
1 Short title and commencement  
2 Definitions  
3 Authority for granting permission for change of accounting year  
4 Maintenance of registers  
5 Annual returns  
