Payment of Gratuity Act 1972 [Bare Act without Comments] by Taxmann for All India Bar Examination (AIBE) is an authentic statutory compilation of India's principal legislation on gratuity payments. Enacted to provide a uniform scheme for gratuity to employees across factories, mines, oilfields, plantations, ports, railways, shops, and establishments, this Act serves as a critical component of labour welfare laws in India. This Edition presents the complete, unaltered, and updated text of the Act, incorporating all amendments in force up to 2025, making it a precise legal reference. The Present Publication is the 2025 Edition, covering the amended and updated text of the Payment of Gratuity Act [Act No. 39 of 1972], with the following noteworthy features: • [Authentic Bare Act] Presents the exact statutory language as enacted by Parliament • [Amendment Coverage] Updated with all changes in force up to 2025, including provisions notified under the Payment of Gratuity (Amendment) Acts and related notifications • [Exam-compliant] Strictly bare text, excluding commentary, case law, or editorial notes, ensuring compliance with AIBE guidelines • [User-friendly Layout] Section-wise arrangement with clear headings and logical sequence for quick reference • [Schedules & Notifications] Includes references to rules, exemptions, and notified limits for gratuity payments The structure of the book is as follows: • Section-wise Presentation – Covers Sections 1 to 15 of the Act in a clean statutory sequence • Logical Arrangement – Definitions precede substantive provisions, followed by procedural, enforcement, and penal sections • Clear Headings & Numbering – Ensures easy navigation for students and practitioners • Compact & Handy Format – Designed for quick referencing during exams, legal drafting, or compliance checks