BONUS-FORM-DlowState Authority
BONUS-FORM-D — Annual Return of Bonus Paid
Annual return in Form D of bonus paid to eligible employees, filed within 30 days of payment.
- Due
- 1 Feb each year
- Frequency
- Annual
- If it lapses
- Imprisonment up to 6 months or fine up to ₹1,000 under s.28
- Statutory reference
- Rule 5, Payment of Bonus Rules 1975
Who has to file it
Every one of these has to hold before BONUS-FORM-D binds an entity:
- 20 or more employees
- Usually owned by:
- Accountant
- Typical effort:
- 1.5 hours
Common questions
- When is BONUS-FORM-D due?
- 1 Feb each year. It falls due once a year.
- Who has to file BONUS-FORM-D?
- It applies to 20 or more employees.
- What is the penalty for filing BONUS-FORM-D late?
- Imprisonment up to 6 months or fine up to ₹1,000 under s.28
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.