Section 3 in The Payment Of Gratuity (Central) Rules, 1972
3. Notice of opening, change or closure of the establishment .-(1) Within thirty days of the rules becoming applicable to an establishment, a notice in Form `A' shall be submitted by the employer to the controlling authority of the area.
(2)A notice in Form `B' shall be submitted by the employer to the controlling authority of the area within thirty days of any change in the name, address, employer or nature of business.(3)Where an employer intends to close down the business he shall submit a notice in Form `C' to the controlling authority of the area at least sixty days before the intended closure.
