Taxmann Bare Act Without Comments Payment of Gratuity Act 1972 (AIBE) Edition 2025

Description

Taxmann Bare Act Without Comments Payment of Gratuity Act 1972 (AIBE) Edition 2025

Book Description

Payment of Gratuity Act 1972 [Bare Act without Comments] by Taxmann for All India Bar Examination (AIBE) is an authentic statutory compilation of India’s principal legislation on gratuity payments. Enacted to provide a uniform scheme for gratuity to employees across factories, mines, oilfields, plantations, ports, railways, shops, and establishments, this Act serves as a critical component of labour welfare laws in India. This Edition presents the complete, unaltered, and updated text of the Act, incorporating all amendments in force up to 2025, making it a precise legal reference.

The Present Publication is the 2025 Edition, covering the amended and updated text of the Payment of Gratuity Act [Act No. 39 of 1972], with the following noteworthy features:

• [Authentic Bare Act] Presents the exact statutory language as enacted by Parliament
• [Amendment Coverage] Updated with all changes in force up to 2025, including provisions notified under the Payment of Gratuity (Amendment) Acts and related notifications
• [Exam-compliant] Strictly bare text, excluding commentary, case law, or editorial notes, ensuring compliance with AIBE guidelines
• [User-friendly Layout] Section-wise arrangement with clear headings and logical sequence for quick reference
• [Schedules & Notifications] Includes references to rules, exemptions, and notified limits for gratuity payments

The structure of the book is as follows:

• Section-wise Presentation – Covers Sections 1 to 15 of the Act in a clean statutory sequence
• Logical Arrangement – Definitions precede substantive provisions, followed by procedural, enforcement, and penal sections
• Clear Headings & Numbering – Ensures easy navigation for students and practitioners
• Compact & Handy Format – Designed for quick referencing during exams, legal drafting, or compliance checks