Bonus calculation rules illustrate allocation of available surplus and carry forward 'set on'/'set off' under amended Schedule. The substituted Schedule provides an illustrative year by year framework for allocating available surplus as bonus under sections 10, 15 and 16, showing amounts allocable under the applicable allocation percentages, the mechanics of 'set on' and 'set off' carried from the preceding year, amounts paid or payable as bonus, and resulting balances; a note explains the '+' and '-' notations and identifies one entry as calculated under the Act before the amendment.
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Provisions expressly mentioned in the judgment/order text.
Bonus calculation rules illustrate allocation of available surplus and carry forward 'set on'/'set off' under amended Schedule.
The substituted Schedule provides an illustrative year by year framework for allocating available surplus as bonus under sections 10, 15 and 16, showing amounts allocable under the applicable allocation percentages, the mechanics of 'set on' and 'set off' carried from the preceding year, amounts paid or payable as bonus, and resulting balances; a note explains the "+" and "-" notations and identifies one entry as calculated under the Act before the amendment.
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