Section 1 : Short title, extent and application
Section 2 : Definitions
Section 3 : Establishments to include departments, undertakings and branches
Section 4 : Computation of gross profits
Section 5 : Computation of available surplus
Section 6 : Sums deductible from gross profits
Section 7 : Calculation of direct tax payable by the employer
Section 8 : Eligibility for bonus
Section 9 : Disqualification for bonus
Section 10 : Payment of minimum bonus
Section 11 : Payment of maximum bonus
Section 12 : Calculation of bonus with respect to certain employees
Section 13 : Proportionate reduction in bonus in certain cases
Section 14 : Computation of number of working days
Section 15 : Set on and set off of allocable surplus
Section 16 : Special provisions with respect to certain establishments
Section 17 : Adjustment of customary or interim bonus against bonus payable under the Act
Section 18 : Deduction of certain amounts from bonus payable under the Act
Section 19 : Time-limit for payment of bonus
Section 20 : Application of Act to establishments in public sector in certain cases
Section 21 : Recovery of bonus due from an employer
Section 22 : Reference of disputes under the Act
Section 23 : Presumption about accuracy of balance-sheet and profit and loss account of corporations and companies
Section 24 : Audited accounts of banking companies not to be questioned
Section 25 : Audit of accounts of employers, not being corporations or companies
Section 26 : Maintenance of registers, records, etc
Section 27 : Inspectors
Section 28 : Penalty
Section 29 : Offences by companies
Section 30 : Cognizance of offences
Section 31 : Protection of action taken under the Act
Section 31-A : Special provision with respect to payment of bonus linked with production or productivity
Section 32 : Act not to apply to certain classes of employees
Section 33 : Act to apply to certain pending disputes regarding payment of bonus
Section 34 : Effect of laws and agreements inconsistent with the Act
Section 35 : Saving
Section 36 : Power of exemption
Section 37 : Power to remove difficulties
Section 38 : Power to make rules.
Section 39 : Application of certain laws not barred
Section 40 : Repeal and saving