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The Maternity Benefit Act, 1961

woman is for the time being entitled to, (2) incentive bonus, and (3) the money value of the concessional supply of foodgrains and other articles ... does not include— (i) any bonus other than incentive bonus; (ii) over-time earnings and any deduction or payment made on account of fines
Union of India - Act Cites 0 - Cited by 539

The Income Tax Act, 1961

distribution to its preference shareholders of shares by way of bonus, to the extent to which the company possesses accumulated profits, whether capitalised ... such distribution is attributable to the capitalised profits of the company representing bonus shares allotted to its equity shareholders after the 31st day of March
Union of India - Act Cites 0 - Cited by 110052
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