Payment of Bonus Act, 1965
3. Establishments to include departments, undertakings and
branches
Where an establishment consists of different departments or
undertakings or has branches, whether situated in the same place or in
different places, all such departments or undertakings or branches shall be
treated as parts of the same establishment for the purpose of computation of
bonus under this Act:
PROVIDED that where for any accounting year a separate
balance-sheet and profit and loss account are prepared and maintained in
respect of any such department or undertaking or branch, then, such department
or undertaking or branch shall be treated as a separate establishment for the
purpose of computation of bonus, under this Act for that year, unless such
department or undertaking or branch was, immediately before the commencement of
that accounting year treated as part of the establishment for the purpose of
computation of bonus.