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Clause 20a of 3CD- which bonus to disclose

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13 September 2024 (a) Any sum paid to an employee as bonus or commission for services rendered, where such sum was otherwise payableto him as profits or dividend [Section 36(1)(ii)].

Dear all a company pay bonus under long term incentive plan every year , lets say 10 lacs is LTIP which will be paid to employees 15%, 25% , 30% & 30% respectively in 1 to 4 years.

Do we need to disclose the same in clause 20 for tax audit ??

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