Contents of the Wages (Central) Rules

The Wages (Central) Rules, 2026

Rule 25. Computation of gross profits for other than banking company

Chapter V — Payment of BonusMade under The Code on Wages, 2019G.S.R. 343(E), 8 May 2026

Official text

The gross profits derived by an employer from an establishment in respect of the accounting year shall, in a case other than banking company under clause (b) of section 32, be calculated in the manner specified in Appendix C.

Source: The Wages (Central) Rules, 2026, G.S.R. 343(E) — Gazette of India, pp. 45–46 of the PDF. Open our copy at p. 45 · official download · all sources