The Payment of Bonus Act, 1965
4. Maintenance of registers. –
Every employer shall prepare and maintain the following registers, namely:
(a) A register showing the computation of the allocable surplus referred to in Cl. (4) of Sec.2 in Form A ;
(b) A register showing the set-on and set-off of the allocable surplus, under Sec.15, in Form B ;
(c) A register showing the details of the amount of bonus due to each of the employees, the deductions under Secs.17 and 18 and the amount actually disbursed, in Form C.
The Payment of Bonus Act, 1965