Dear Mr.M.Bhandari,
Vide Notification dated 10th November,2014 Rule5 of the Principal Rules (i.e.) Payment of Bonus Rules,1975 has been substituted with Sec 5 (1) and (2). It reads about the submission of Annual Return in Form D ( Unified Annual Return Form) before 1st February in each year in respect of the previous year. It should be uploaded on the web portal of the Ministry of Labour and Employment as well as to be sent to the Inspector. As this Notification shall come into force on the date of their publication in the official gezette (i.e.) 10th November,2014 , the annual return in Form D should be uploaded for 2015-16.
The Notification dated 06-12-2016 in no way affect the submission of Annual Return in Form D.
If my contention is not right, i request the senior members to guide properly.