Rule 22 Calculation for sixth accounting year:--
- Chapter
- V · Payment of Bonus
- Text as on
- As notified 08 May 2026
22. Calculation for sixth accounting year:--
-- For the sixth accounting year, set on or set off, as the case may be, shall be made under clause (i) of sub-section (7) of section 26, in the manner illustrated in AppendixDefined in rule 2(c): appendix means Appendix annexed to these rules A, taking into account the excess or deficiency, if any, as the case may be, of the allocable surplus set on or set off, in respect of the fifth and sixth accounting years.