Employer shall maintain a Register showing the details of the amount of bonus due to each of the employees, the declaration under Sections 17 and 18, and the amount actually disbursed in the given format.
When an employer has paid any Puja bonus or other customary bonus to an employee or paid a part of the bonus payable under this Act to an employee before the date on which such bonus becomes payable then the employer shall be entitled to deduct the amount of bonus so paid from the amount of bonus payable by him/her to the employee under this Act in respect of that accounting year and the employee shall be entitled to receive only the balance.