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THE PAYMENT OF GRATUITY  ACT, 1972     Presented By:   Piyush Sanghi   CA- PCC
Meaning of word “Gratuity” ,[object Object],[object Object]
Extension of  Gratuity Act, 1972  ,[object Object]
Application of the Gratuity Act (Sec.1) ,[object Object],[object Object],[object Object]
Continued Applicability & Right to receive gratuity (Sec.1) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Employee [Sec. 2(e)] ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Superannuation [Sec. 2( r)] ,[object Object],[object Object],[object Object]
Continuous Service (Sec. 2A) ,[object Object],[object Object]
Sec. 2A ….. Continue ,[object Object],[object Object],[object Object],[object Object]
Sec. 2A ….. Continue ,[object Object],[object Object],[object Object],[object Object]
Sec. 2A ….. Continue ,[object Object]
Sec. 2A ….. Continue ,[object Object],[object Object],[object Object],[object Object],[object Object]
Application for the Payment of Gratuity (Sec.7) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Application to whom and in what manner (Sec. 7)… ,[object Object],[object Object]
Determination by employer (Sec. 7) ,[object Object],[object Object],[object Object]
Payment of Gratuity  ,[object Object],[object Object],[object Object]
Gratuity Disputes (Sec. 7) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Appeal against the order of Controlling Authority (Sec. 7) ,[object Object],[object Object],[object Object]
Appeal against the order of Controlling Authority (Sec. 7) ….. ,[object Object],[object Object]
Eligibility for Gratuity (Sec. 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Gratuity to whom…??? ,[object Object],[object Object],[object Object],[object Object],[object Object]
Calculation of the Amount of Gratuity (Sec. 4) ,[object Object],[object Object],[object Object]
Monthly Rated Employee   ,[object Object],[object Object],[object Object],[object Object],[object Object]
Piece-Rated Employee ,[object Object],[object Object],[object Object],[object Object]
Seasonal Establishment ,[object Object]
Gratuity in case of disabled Employee (Sec. 4) ,[object Object]
Gratuity in case of disabled Employee…. ,[object Object],[object Object],[object Object],[object Object]
Mode of Payment of Gratuity ,[object Object],[object Object],[object Object],[object Object]
Forfeiture of Gratuity to the extent of loss [Sec. 4(6)] ,[object Object],[object Object],[object Object],[object Object]
Forfeiture of whole amount of Gratuity [Sec. 4(6)] ,[object Object],[object Object],[object Object]
Nomination (Sec. 6) ,[object Object],[object Object],[object Object]
Nomination (Sec. 6)… ,[object Object],[object Object],[object Object]
Nomination (Sec. 6)… ,[object Object],[object Object],[object Object]
Protection of Gratuity (Sec. 13) ,[object Object],[object Object],[object Object],[object Object]
Recovery of Gratuity (Sec. 8) ,[object Object],[object Object],[object Object],[object Object]
Consequences of default by employee ,[object Object],[object Object],[object Object]
Compulsory Insurance (Sec. 4A) ,[object Object],[object Object],[object Object],[object Object]
Compulsory Insurance (Sec. 4A)… ,[object Object],[object Object],[object Object],[object Object],[object Object]
Exemption from Provisions of the Act (Sec. 5) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Inspectors [Sec. 7A & 7B] ,[object Object],[object Object],[object Object],[object Object]
Sec. 7A & 7B… ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Inspectors [Sec. 7A & 7B]… ,[object Object],[object Object],[object Object],[object Object],[object Object]
Penalties (Sec. 9) ,[object Object],[object Object],[object Object]

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The Payment of Gratuity Act, 1972

  • 1. THE PAYMENT OF GRATUITY ACT, 1972 Presented By: Piyush Sanghi CA- PCC
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