Payment of Gratuity Act 1972, along with the Payment of Gratuity (Central) Rules 1972 [Bare Act with Section Notes] by Taxmann, is a comprehensive legal reference that features the complete, updated statutory text, practical section-wise notes, and relevant case law summaries. The 2026 Edition provides clear guidance on compliance, claims, and procedures supported by all prescribed statutory forms. Designed for legal professionals, HR practitioners, government officials, academicians, and employees, this book offers a user-friendly structure and covers the latest legislative amendments. It is an indispensable resource for the effective understanding and application of gratuity law in India.