Rule 25 Computation of gross profits for other than banking company:--
- Chapter
- V · Payment of Bonus
- Text as on
- As notified 08 May 2026
25. Computation of gross profits for other than banking company:--
-- The gross profits derived
by an employer from an establishment in respect of the accounting year shall, in a case other than banking company under clause (b) of section 32, be calculated in the manner specified in AppendixDefined in rule 2(c): appendix means Appendix annexed to these rules C.