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What's New FILING OF FORM DIR-3-EKYC BY 31st AUGUST. PENALTY OF RS. 5000/- AFTER DUE DATE      Due Dates For the Month of February 2019      CBDT extends due date for filing of Income Tax Returns & audit reports from 30th Sept,2018 to 15th Oct, 2018      Budget 2019     



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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