44. (1) Subject to the other provisions of this Code, all amounts payable to an employee under this Code shall, if such amounts could not or cannot be paid on account of his death before payment or on account of his whereabouts not being known,-
(a) be paid to the person nominated by him in this behalf in accordance with the rules made under this Code; or
(b) where no such nomination has been made or where for any reasons such amounts cannot be paid to the person so nominated, be deposited with the such authority, as may be prescribed, who shall deal with the amounts so deposited in the manner as may be prescribed.
(2) Where in accordance with the provisions of sub-section (1), all amounts payable to an employee under this Code-
(a) are paid by the employer to the person nominated by the employee; or
(b) are deposited by the employer with the authority referred to in clause (b) of sub-section (1), then, the employer shall be discharged of his liability to pay those amounts
Section 31 Payment of bonus out of allocable surplus Section 32 Computation of gross profits
Section 33 Computation of available surplus Section 34 Sums deductible from gross profits
Section 35 Calculation of direct tax payable by employer
Section 36 Set on and set off of allocable surplus
Section 39 Time limit for payment of bonus
Section 42 Central Advisory Board and State Advisory Boards
Section 43 Responsibility for payment of various dues
Section 44 Payment of various un disbursed dues in case of death of employee