Which one of the following statements is false under the Payment of Bonus Act, 1965

(A) The date of commencement of accounting year, once declared by the employer, can be changed by him with previous permission of the prescribed authority in writing

(B) 'Award' means a judgment of the court in relation to rights and obligations of the employee or employer under the provisions of the Act

(C) 'Corporation' means any body corporate established by or under any Central, Provincial or State Act but does not include a company or a cooperative society

(D) All of the above.