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Our Services

  • AUDIT
  • CORPORATE SERVICES
  • Corporate Finance
  • INCOME TAX
  • SERVICES FOR NON-RESIDENTS
  • ACCOUNTING SERVICES
  • PAYROLL
  • Value Added Tax (VAT)
  • SERVICE TAX
  • TAX DEDUCTED AT SOURCE (TDS)
  • FRINGE BENEFIT TAX (FBT)
  • CORPORATE GOVERNANCE SERVICES

THE PAYMENT OF GRATUITY ACT, 1972 


 

1. Short title, extent, application and commencement

 

2. Definitions 

2A. Continuous Service

3. Controlling Authority

4. Payment of Gratuity

4A. Compulsory Insurance

5. Power to exempt

6. Nomination

7. Determination of the amount of Gratuity

7A. Inspectors

7B. Powers of Inspectors

8. Recovery of Gratuity

9. Penalties

10. Exemption of employer from liability in certain cases.

11. Cognizance of Offence

12. Protection of action taken in good faith

13. Protection of gratuity

13A. Validation of payment of gratuity

14. Act to override other enactments, etc.

15. Power to make rules.

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