Gross profit for the accounting years
(Rs.) |
Depreciation under
(Sec. 6(a)] |
Development rebate or Development allowance
[Sec. 6(b)] |
Director taxes
[Sec. 6.(c)] |
Further sums as are specified under the Third Schedule of the Act |
Total of sums deducted (cols. 2,3,4, and 5) |
Available surplus for the accounting year (col.1 minus col.6) |
Amount of surplus 167 per cent 267 per cent of col.7 |