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Income_tax_2025

Section / Rule Number Content


26.Eligibility for bonus, etc.
27. Proportionate reduction in bonus in certain cases.
28. Computation of number of working days.
29. Disqualification for bonus.
30. Establishments to include departments, undertakings and branches.
31. Payment of bonus out of allocable surplus.
32. Computation of gross profits.
33. Computation of available surplus.
34. Sums deductible from gross profits.
35. Calculation of direct tax payable by employer.
36. Set on and set off of allocable surplus.
37. Adjustment of customary or interim bonus against bonus payable under this Code.
38. Deduction of certain amounts from bonus payable.
39. Time limit for payment of bonus.
40. Application of this Chapter to establishments in public sector in certain cases.
41. Non-applicability of this Chapter.

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