[Cites 0, Cited by 0]
[Entire Act]
Union of India - Section
Section 5 in Payment of Bonus Rules, 1975
5. [ Annual return.
- Every employer shall, on or before the 1st day of February in each year, upload unified annual return in Form D on the web portal of the Central Government in the Ministry of Labour and Employment giving information as to the particulars specified in respect of the preceding year:Provided that during inspection, the inspector may require the production of accounts, books, registers and other documents maintained in electronic form or otherwise.Explanation. - For the purposes of this rule, the expression "electronic form" shall have the same meaning as assigned to it in clause (r) of section 2 of the Information Technology Act, 2000 (21 of 2000).]FORM A[See rule 4(a)]Computation Of The Allocable Surplus Under Section 2(4)Name of the establishment..........................................Accounting year ending on the ..........................| Sums deducted from gross profits | |||||||
| Gross profit for the accounting year Rs. | Depreciation under section 6(a) | Development rebate or Development allowance section 6(b) | Direct taxes section 6(c) | Further sums as are specified under the Third Schedule to the Act | Total of sums deducted under columns 2, 3, 4 and 5 | Available surplus for the accounting year (Column 1 minus Column 6) | Amount of allocable surplus (@67%) (*60% of Column 7) |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| Accounting year | Amount allocable as bonus (in Rs.) | Amount payable as bonus (in Rs.) | Amount of set on or set-off (in Rs.) | Total set-on or set-off carried forward |
| 1 | 2 | 3 | 4 | 5 |
| Sl. No. | Nameof the employee | Father's Name | Whether he has completed 15 years of age at the beginning of the accounting year | Designation | No. of days worked in the year | Total salary or wage in respect of the accounting year | Amount of bonus payable under section 10 or section 11, as the case may be |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| Pujabonus other customary during the accounting year | Interim bonus or bonus paid advance | Amount of Income-tax deducted | Deduction on account of financial loss, if any, caused by misconduct of the employee | [Total sum deducted under Columns 9, 10, 10A and 11] [Substituted by G.S.R. 1147, dated 23-8-1979 (w.e.f. 8-9-1979)] | Net amount payable (Column 8 minus Column 12) | Amount actually Paid | Date on which paid | Signature/Thumb Impression of the employee |
| 9 | 10 | 10A | 11 | 12 | 13 | 14 | 15 | 16 |