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Page 1: 7KH,QVWLWXWHRI&KDUWHUHG$FFRXQWDQWVRI,QGLD · resulted in non-payment of gratuity to certain employees in contravention of the provisions of Payment of Gratuity Act, 1972. The Inspector

© The Institute of Chartered Accountants of India

Page 2: 7KH,QVWLWXWHRI&KDUWHUHG$FFRXQWDQWVRI,QGLD · resulted in non-payment of gratuity to certain employees in contravention of the provisions of Payment of Gratuity Act, 1972. The Inspector

© The Institute of Chartered Accountants of India

Page 3: 7KH,QVWLWXWHRI&KDUWHUHG$FFRXQWDQWVRI,QGLD · resulted in non-payment of gratuity to certain employees in contravention of the provisions of Payment of Gratuity Act, 1972. The Inspector

© The Institute of Chartered Accountants of India

Page 4: 7KH,QVWLWXWHRI&KDUWHUHG$FFRXQWDQWVRI,QGLD · resulted in non-payment of gratuity to certain employees in contravention of the provisions of Payment of Gratuity Act, 1972. The Inspector

© The Institute of Chartered Accountants of India

Page 5: 7KH,QVWLWXWHRI&KDUWHUHG$FFRXQWDQWVRI,QGLD · resulted in non-payment of gratuity to certain employees in contravention of the provisions of Payment of Gratuity Act, 1972. The Inspector

© The Institute of Chartered Accountants of India

Page 6: 7KH,QVWLWXWHRI&KDUWHUHG$FFRXQWDQWVRI,QGLD · resulted in non-payment of gratuity to certain employees in contravention of the provisions of Payment of Gratuity Act, 1972. The Inspector

© The Institute of Chartered Accountants of India

Page 7: 7KH,QVWLWXWHRI&KDUWHUHG$FFRXQWDQWVRI,QGLD · resulted in non-payment of gratuity to certain employees in contravention of the provisions of Payment of Gratuity Act, 1972. The Inspector

© The Institute of Chartered Accountants of India

Page 8: 7KH,QVWLWXWHRI&KDUWHUHG$FFRXQWDQWVRI,QGLD · resulted in non-payment of gratuity to certain employees in contravention of the provisions of Payment of Gratuity Act, 1972. The Inspector

© The Institute of Chartered Accountants of India

Page 9: 7KH,QVWLWXWHRI&KDUWHUHG$FFRXQWDQWVRI,QGLD · resulted in non-payment of gratuity to certain employees in contravention of the provisions of Payment of Gratuity Act, 1972. The Inspector

© The Institute of Chartered Accountants of India

Page 10: 7KH,QVWLWXWHRI&KDUWHUHG$FFRXQWDQWVRI,QGLD · resulted in non-payment of gratuity to certain employees in contravention of the provisions of Payment of Gratuity Act, 1972. The Inspector

© The Institute of Chartered Accountants of India

Page 11: 7KH,QVWLWXWHRI&KDUWHUHG$FFRXQWDQWVRI,QGLD · resulted in non-payment of gratuity to certain employees in contravention of the provisions of Payment of Gratuity Act, 1972. The Inspector

© The Institute of Chartered Accountants of India

Page 12: 7KH,QVWLWXWHRI&KDUWHUHG$FFRXQWDQWVRI,QGLD · resulted in non-payment of gratuity to certain employees in contravention of the provisions of Payment of Gratuity Act, 1972. The Inspector

© The Institute of Chartered Accountants of India

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