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17. Section 8 of the Act declares that every employee shall be entitled (o be paid by his employer in an accounting year, bonus, in accordance with the provisions of the Act, provided such an employee has worked in the establishment for not less than thirty working days in that year. It confers right on an employee to claim bonus from the employer under certain conditions. It is not an act of grace or charity on the part of the employer but a right conferred upon the employees to claim legitimate share in the profits of the establishment. Section 10 of the Act mandates that every employer shall be bound to pay to every employee in respect of the accounting year commencing on any day in the year 1979 and in respect of every subsequent accounting year, a minimum bonus which shall be 8.33 per cent of the salary or wage earned by the employee during the accounting year or one hundred rupees, whichever is higher, whether or not the employer has any allocable surplus in the accounting year. Section 11 deals with payment of maximum bonus of 20 per cent of the salary or wage of the employee depending upon allocable surplus in that accounting year. Section 19 of the Act mandates that all amounts payable to an employee by way of bonus under the Act shall be paid in cash by his employer- where there is a dispute regarding payment of bonus pending before any authority under Section 22, within a month from the date on which the award becomes enforceable or the settlement comes into operation, in respect of such dispute and in all other cases within a period of eight months from the close of the accounting year. However, in appropriate cases, the Government or such other authority upon an application made by the employer and for sufficient reasons, by order, extend the said period of eight months to such further period or periods as it thinks fit. However, the total period so extended shall not exceed in any case two years. Section 20 of the Act provides for the application of the bonus formula to those public sector undertakings, which fulfil the twenty per cent competition test.