| Applicability (State Amendment applies to employers employing 10 or more employees.) | Section 1(3) |
| Accounting year | Section 2(1) |
| Allocable surplus | Section 2(4) |
| Available surplus | Section 2(6) |
| Appropriate Government | Section 2(5) |
| Banking company | Section 2(8) |
| Company | Section 2(9) |
| Co-operative Society | Section 2(10) |
| Employee | Section 2(13) |
| Employer | Section 2(14) |
| Establishment in private sector | Section 2(15) |
| Establishment in public sector | Section 2(16) |
| Factory | Section 2(17) |
| Salary or wages | Section 2(21) |
| Computation of Gross Profits | Section 4 |
| Computation of available surplus | Section 5 |
| Eligibility for bonus | Section 8 |
| Disqualification for Bonus | Section 9 |
| Payment of maximum Bonus | Section 11 |
| Calculation of bonus with respect to certain employees | Section 12 |
| Set on & Set off of allocable surplus | Section 15 |
| Special provision with respect to certain establishments | Section 16 |
Adjustment of customary or interim bonus against the payable bonus under the Act | Section 17 |
| Time limit for the payment of bonus | Section 19 |
| Recovery of bonus due from on employer | Section 21 |
| Act not to apply to certain classes of employees | Section 32 |