(1) Every Enterprise shall have to establish a separate  Fund for the purpose of depositing gratuity amount to be received by worker or employee pursuant to the Rule 23.
(2) The Enterprise shall have to maintain separate accounts showing clearly the amounts to be received by every worker or employee.
(3) The Enterprise shall have to deposit also the gratuity amount to be given to the worker or employee pursuant to Sub-rule (2) of Rule 23 in the Gratuity Fund established as per Sub-rule (1).