Payment of Bonus Act

Hi,

While computing allocable surplus under Second schedule of payment of Bonus act there is a clause 3(d) to  add back :

Capital expenditure (other than capital expenditure on scientific research which is allowed as a deduction under any law for the time being in force relating to direct taxes) and capital losses (other than losses on sale of capital assets on which depreciation has been allowed for income-tax).-

Will this include all capex ? IF we add back then do we need to reduce from any other clause also.

Please let me know.

Regards,

Amit