Is an article assistant an employee?
Rohit Gupta
(Querist) 18 January 2010
This query is : Resolved
Please confirm if an article assistant under the ICAI Act also an employee as per the following Acts:
1. Income Tax Act, 1961
2. EPF and Misc. Provisions Act, 1952
3. The Payment of Gratuity Act, 1972
4. The Payment of Bonus Act, 1965
Also quote relevant sections used as a base for your comments.
soumitra basu
(Expert) 19 January 2010
Since the period of article assistant under the ICAI Act is less than 5 years the Payment of Gratuity Act, 1972 does not apply.