1    Short title, extent and application
 2    Definitions
 3    Establishments to include departments, undertakings and branches
 4    Computation of gross profits
 5    Computation of available surplus
 6    Sums deductible from gross profits
 7    Calculation of direct tax payable by the employer
 8    Eligibility for bonus
 9    Disqualification for bonus
 10    Payment of minimum bonus
 11    Payment of maximum bonus
 12    Calculation of bonus with respect to certain employees
 13    Proportionate reduction in bonus in certain cases
 14    Computation of number of working days
 15    Set on and set off of allocable surplus
 16    Special provisions with respect to certain establishments
 17    Adjustment of customary or interim bonus against bonus payable under the Act
 18    Deduction of certain amounts from bonus payable under the Act
 19    Time-limit for payment of bonus
 20    Application of Act to establishments in public sector in certain cases
 21    Recovery of bonus due from an employer
 22    Reference of disputes under the Act
 23    Presumption about accuracy of balance-sheet and profit and loss account of corporations and companies
 24    Audited accounts of banking companies not to be questioned
 25    Audit of accounts of employers, not being corporations or companies
 26    Maintenance of registers, records, etc
 27    Inspectors
 28    Penalty
 29    Offences by companies
 30    Cognizance of offences
 31    Protection of action taken under the Act
 31-A    Special provision with respect to payment of bonus linked with production or productivity
 32    Act not to apply to certain classes of employees
 33    Act to apply to certain pending disputes regarding payment of bonus
 34    Effect of laws and agreements inconsistent with the Act
 35    Saving
 36    Power of exemption
 37    Power to remove difficulties
 38    Power to make rules.
 39    Application of certain laws not barred
 40    Repeal and saving