Gross profits for bonus purposes computed by prescribed additions and deductions from net profit under the bonus calculation form. Gross profits for bonus purposes are computed by starting with the net profit shown in the profit and loss account and making prescribed additions for provisions, prior-year items, gratuity, capital expenditure, losses outside India, and income credited directly to reserves, subject to specified exclusions. Further deductions are then made for capital receipts, overseas business items, reserve debits, head-office overheads attributable to Indian business, written-back tax refunds and excess provisions, and specified cash subsidies. The resulting amount is the gross profits for purposes of bonus.