law: Payment of Bonus Act, 1965 
  1. Short title, extent and application
  (1) This Act may be called the Payment of Bonus Act, 1965.
  (2) It extends to the whole of India 2[***].
  (3) Save as otherwise provided in this Act, it shall apply to,- 
  (a) every factory; and
  (b) every other establishment in which twenty
  
  or more persons are employed on any day during an accounting year.
   3  [PROVIDED that the appropriate government may,
  
  after giving not less than two months' notice of its intention so to do, by
  
  notification in the Official Gazette, apply the provisions of this Act with
  
  effect from such accounting year as may be specified in the notification, to
  
  any establishment or class of establishments [including an establishment being
  
  a factory within the meaning of sub-clause (ii) of clause (m) of section 2 of
  
  the Factories Act, 1948 (63 of 1948)] employing such number of persons less
  
  than twenty as may be specified in the notification; so, however, that the
  
  number of persons so specified shall in no case be less than ten.]
  (4) Save as otherwise provided in this Act, the provisions of
  
  this Act shall, in relation to a factory or other establishment to which this
  
  Act applies, have effect in respect of the accounting year commencing on any
  
  day in the year 1964 and in respect of every subsequent accounting year:
   4  [PROVIDED that in relation to the State of Jammu
  
  and Kashmir, the reference to the accounting year commencing on any day in the
  
  year 1964, and every subsequent accounting year shall be construed as reference
  
  to the accounting year commencing on any day in the year 1968 and every
  
  subsequent accounting year:]
   3  [PROVIDED FURTHER that when the provisions of this
  
  Act have been made applicable to any establishment or class of establishments
  
  by the issue of a notification under the proviso to sub-section (3), the
  
  reference to the accounting year commencing on any day in the year 1964 and
  
  every subsequent accounting year or, as the case may be, the reference to the
  
  accounting year commencing on any day in the year 1968 and every subsequent
  
  accounting year, shall, in relation to such establishment or class of
  
  establishments, be construed as a reference to the accounting year specified in
  
  such notification and every subsequent accounting year.]
  (5) An establishment to which this Act applies 5[***]
  
  shall continue to be governed by this Act notwithstanding that the number of
  
  persons employed therein falls below twenty 3[or, as the case may
  
  be, the number specified in the notification issued under the proviso to sub-section
  
  (3)].