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Payment of Gratuity Act 1972, along with the Payment of Gratuity (Central) Rules 1972 [Bare Act with Section Notes] by Taxmann, is an authoritative legal reference that provides the complete and up-to-date statutory text, along with the Relevant Rules. This Edition incorporates detailed section-wise notes, relevant case law summaries, and practical guidance, making it an indispensable resource for understanding, compliance, and litigation related to gratuity law in India. This book is intended for the following audience: (i) Legal Professionals, Advocates, and Judges – For direct statutory reference, compliance, litigation, and interpretation of gratuity law (ii) HR Professionals, Employers, and Compliance Officers – To ensure compliance with gratuity provisions in varied establishments, draft policies, and manage disputes (iii) Government Officers & Administrators – For enforcement, monitoring, and administration of gratuity payments and related procedures (iv) Academicians & Students – As a comprehensive statutory text and a reference for case law, academic research, and exam preparation (v) Employees and Trade Unions – To understand rights, claim procedures, and protections under the law The Present Publication is the 2025 Edition, covering the amended and updated text of the Payment of Gratuity Act [Act No. 39 of 1972] and Rules, with the following noteworthy features: (i) [Comprehensive Coverage] Presents the latest, amended text of the Payment of Gratuity Act 1972 and the Payment of Gratuity (Central) Rules 1972 (ii) [Section-wise Notes] Includes in-depth explanatory notes, practical insights, and expert commentary for each statutory section (iii) [Relevant Case Law] Summaries of leading Supreme Court and High Court judgments interpreting key provisions, eligibility, forfeiture, and quantum of gratuity (iv) [Statutory Forms] Reproduces all prescribed forms for nomination, application, notices, and compliance as per the Rules (v) [Procedural Guidance] Details step-by-step procedures for making and processing gratuity claims, dispute resolution, recovery, and appeals (vi) [User-friendly Format] Clear typeface, logical arrangement, and subject index for easy navigation and reference (vii) [Updated as per Latest Amendments] Includes all amendments, clarifications, and government notifications as of the date of publication (viii) [Pre-amendment Provisions] Incorporates the text of provisions as they existed prior to the amendment in the respective amendment footnotes, enabling the reader to understand the legal position before the amendment and its applicability during the pre-amendment period (ix) [Ready Reference] Ideal for field use by practitioners and for academic citation The structure of the book is as follows: (i) Logical Arrangement – Statutes and Rules are reproduced in chronological sequence, followed by section-wise notes, forms, and index (ii) Section-wise Approach – Each section is accompanied by notes, legislative history, relevant case law, and statutory forms (iii) Integrated Coverage – Both the central Act and allied rules are presented together for a holistic understanding (iv) Procedural Flow – The book walks the reader through the lifecycle of gratuity claims—from eligibility, application, and employer's duties to adjudication, penalties, and appeals (v) Subject Index – Quick-reference tool to navigate the Act and helps readers quickly locate specific topics by listing keywords along with section numbers