The employer shall send a return in the prescribed form to the Labour Inspector for the Bonus paid to employees for the accounting year. Every employer shall send a return in Form D to the Inspector so as to reach him within 30 days after the expiry of the time limit specified in section 19
for payment of bonus. Bonus is required to be paid within eight months of closing of accounting year.
if the employer contravenes any provision of the act or the rule shall be punishable with imprisonment upto 6 months or with fine upto Rs.1000.