4. Maintenance of registers. - Every employer shall prepare and maintain the following registers, namely:-
(a)a register showing the computation of the allocable surplus referred to in clause (4) of section 2, in Form A;(b)a register showing the set-on and set-off of the allocable surplus, under section 15, in Form B;(c)a register showing the details of the amount of bonus due to each of the employees, the deductions under sections 17 and 18 and the amount actually disbursed, in Form C.
