Thanks for the information sir, but can please help me to understand what have been actually omitted from the act. Regards Sathya Narayana Y S
From India, Bengaluru
From India, Bengaluru
nice updation, can anyone help me to understood should old rule should be carried out or new one. Thanks & Regards, From, Sumit Kumar Saxena
From India, Ghaziabad
From India, Ghaziabad
Saxena,
The rule was earlier amended in 2014 wherein it was stated in rule 5(1) that returns shall be submitted by 1st february.The proviso to 5(1) said that the time limit is as specified under sec 19.This proviso is going to be deleted.
From India, Thiruvananthapuram
The rule was earlier amended in 2014 wherein it was stated in rule 5(1) that returns shall be submitted by 1st february.The proviso to 5(1) said that the time limit is as specified under sec 19.This proviso is going to be deleted.
From India, Thiruvananthapuram
Does this mean the manual return is no longer required but the Unified Annual Return in the Shram Suvidha Portal is required?
From India, Delhi
From India, Delhi
Sir, Thanks for the information .But can please help me to understand what have been actually omitted from the act. Regards Sanjay
From India, Delhi
From India, Delhi
Sir, where it is mentioned in rule 5 sub rule 1 about the time limit? I can’t find this rule?. Please any one explain me.... Regards Sanjay
From India, Delhi
From India, Delhi
Before the amendment Rule read as under:
Annual returns
5. (1) Every employer shall on or before the 1st day of February in each year upload annual returns in the Form D on the web portal of the Ministry of Labour and Employment giving information as to the particulars specified in respect of the preceding year.
Provided that the annual returns shall be filed within the time-limit specified in section 19 of the Act.
(2) Every employer on or before the 1st day of February in each year may file annual returns in the Form D to the Inspector giving information as to the particulars specified in respect of the preceding year:
Provided that during inspection, the inspector shall require the production of the accounts, books, register and other documents if the same are maintained in manual form or in electronic form, as the case may be.
Explanation : For the purposes of this sub-rule, the expression "electronic form" shall have the same meaning as assigned to it in clause (r) of section 2 of the Information Technology Act, 2000 (21 of 2000).
Section 19 prescribes time-limit of 8 months for payment of bonus. It did not prescribe time limit for filing return. Now Proviso to Rule 5(1) which referred to Section 19 has been omitted. It is now clear that return has to be filed by 1st February as provided in Rule 5(1).
From India, Malappuram
Annual returns
5. (1) Every employer shall on or before the 1st day of February in each year upload annual returns in the Form D on the web portal of the Ministry of Labour and Employment giving information as to the particulars specified in respect of the preceding year.
Provided that the annual returns shall be filed within the time-limit specified in section 19 of the Act.
(2) Every employer on or before the 1st day of February in each year may file annual returns in the Form D to the Inspector giving information as to the particulars specified in respect of the preceding year:
Provided that during inspection, the inspector shall require the production of the accounts, books, register and other documents if the same are maintained in manual form or in electronic form, as the case may be.
Explanation : For the purposes of this sub-rule, the expression "electronic form" shall have the same meaning as assigned to it in clause (r) of section 2 of the Information Technology Act, 2000 (21 of 2000).
Section 19 prescribes time-limit of 8 months for payment of bonus. It did not prescribe time limit for filing return. Now Proviso to Rule 5(1) which referred to Section 19 has been omitted. It is now clear that return has to be filed by 1st February as provided in Rule 5(1).
From India, Malappuram
Sir, Please help me....what is allocable surplus? can’t understand as per sub section 4 of section of the payment of bonus act 1965.... Regards M. Sanjay
From India, Delhi
From India, Delhi
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