In exercise of the powers conferred by section 38 of the Payment of Bonus Act, 1965 (31 of 1965), and in super session of the Payment of Bonus Rules, 1965, the Central Government hereby makes the following rules, namely:- Short title and commencement. – (1) These rules may be called the Payment of Bonus Rules, 1965. They shall come into force on the date of their publication in Official Gazette. Definitions. – In these rules - (a) “form” means a form appended to these rules; (b) “act” means the Payment of Bonus Act, 1965 (21 of 1965). (c) “section” means a section of the Act. Authority for granting permission for change of accounting year. – The prescribed authority for the purposes of the proviso to paragraph (b) of sub-clause (iii) of clause (1) of section 2 shall be - (a) in case of an establishment in relation to which the Central Government is the appropriate Government under the Act, the Chief Labour Commissioner (Central); (b) in any other case, the Labour Commissioner of the State in which the establishment is situated. 

Payment of Bonus Act, 1965