03 March 2009
GP for the accounting year : 5000 Less : 1. Dep. under section 6(a) : 120 2. Development rebate or : Nil development allowances under section 6(b) 3. Direct Taxs Under : 25 section 6(c) 4. Further sum as are : 15 specified under Third Schedule of the act
So available surplus is : 341 SO allocable surplus is 67% of available surplus.
Please check the file upload "FormA_Payment of Bonus Act.xls" for more reference.