Dear Mr. M. Bhandari,
Vide Notification dated 10th November 2014, Rule 5 of the Principal Rules (i.e., Payment of Bonus Rules, 1975) has been substituted with Sec 5(1) and (2). It pertains to the submission of the Annual Return in Form D (Unified Annual Return Form) before 1st February in each year regarding the previous year. This return should be uploaded on the web portal of the Ministry of Labour and Employment and sent to the Inspector. Since this Notification shall come into force on the date of its publication in the official gazette (i.e., 10th November 2014), the annual return in Form D should be uploaded for 2015-16.
The Notification dated 06-12-2016 does not affect the submission of the Annual Return in Form D. If my contention is incorrect, I request the senior members to guide me properly.