Which of the Following Is Wrong Statement

Which of the following is wrong statement

A) no gratuity payable under the act shall be liable to attachment in execution of any decree or order of any civil, revenue or criminal court.
B) the payment of gratuity (amendment) act, 1987 has prescribed provisions for compulsory insurance for employer's liability for payment towards the gratuity under the act from the life insurance corporation of india or any other prescribed insurer.
C) once the payment of gratuity act becomes applicable to the establishment, a notice in form 'a' has to be given by the employer to the controlling authority within 30 days. notice in form 'b' is to be given to the controlling authority within 30 days of any change in name, address, employer or nature of business. if an employer proposes to close down the business, he shall submit a notice in form 'c' to the controlling authority at least 60 days before the intended closure.
D) this act is not applicable to public charitable and religious trusts