distribution to its preference shareholders of shares by way of bonus, to the extent to which the company possesses accumulated profits, whether capitalised ... such distribution is attributable to the capitalised profits of the company representing bonus shares allotted to its equity shareholders after the 31st day of March
under a life insurance policy, including the sum allocated by way of bonus on such policy, other than— (a) any sum received under sub-section
paid to an employee as bonus or commission for services rendered, where such sum would not have been payable to him as profits or dividend ... been paid as bonus or commission; [* * *] [ Proviso omitted by Act 4 of 1987, Section 11 (w.e.f. 1.4.1989).] [* * *] [ Clause (iia) omitted
Section 7 (w.e.f. 1.4.1964).] (v) [ any interest, salary, bonus, commission or remuneration, by whatever name called, due to, or received by, a partner ... Section 11 (w.e.f. 1.4.1993).] Provided that where any interest, salary, bonus, commission or remuneration, by whatever name called, or any part thereof
forming part of the corpus mentioned in clause (i), by way of bonus shares allotted to the trust or institution;] [ Inserted
fourth and fifth provisos thereof, including the amount allocated by way of bonus on such policy, then, any profits or gains arising from receipt
purposes of this sub-clause, "salary" includes the pay, allowances, bonus or commission payable monthly or otherwise or any monetary payment, by whatever name called ... under a Keyman insurance policy including the sum allocated by way of bonus on such policy. [ Substituted by Act 33 of 1996, Section
agreed to be returned; or (ii) of any benefit by way of bonus or otherwise over and above the sum actually assured, which
case of any firm assessable as such,— (i) any payment of salary, bonus, commission or remuneration, by whatever name called (hereinafter referred to as "remuneration ... force in any part of India], any payment of interest, salary, bonus, commission or remuneration, by whatever name called, made by such association or body
loss) shall be computed as follows, namely:- (a) any interest, salary, bonus, commission or remuneration by whatever name called, paid to any member in respect ... member under clause (a) is a profit, any interest, salary, bonus, commission or remuneration aforesaid paid to the member by the association or body
