Where an establishment
consists of different department or undertakings or has branches, whether
situated in the same place or in different places, all; such departments or
undertakings or branches shall be treated as parts of the same establishment
for the purpose of computation of bonus under this Act:
Provided that where for any accounting
year a separate balance-sheet and profit and loss account are prepared and
maintained in respect of any such department or undertaking or branch, then
such department or undertaking or branch shall be treated as a separate
establishment for the purpose of computation of bonus, under this Act for that
year, unless such department or undertaking or branch was, immediately before
the commencement of that accounting year treated as part of the establishment
for the purpose of computation of bonus.
