https://www.taxtmi.com/acts?id=37252 Payment of bonus must be paid out of the allocable surplus, equal to 60% of available surplus for banking companies and 67% for other establishments, with available surplus calculated under section 33. Audited company accounts are generally not questioned. If the bonus quantum is disputed, the government notified authority may call for the employer's balance sheet but shall not disclose its contents without the employer's consent. en-us Thu, 25 Jul 2019 17:12:43 +0530 Thu, 08 Jan 2026 10:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37252 Payment of bonus must be paid out of the allocable surplus, equal to 60% of available surplus for banking companies and 67% for other establishments, with available surplus calculated under section 33. Audited company accounts are generally not questioned. If the bonus quantum is disputed, the government notified authority may call for the employer's balance sheet but shall not disclose its contents without the employer's consent. Act-Rules Labour laws Thu, 25 Jul 2019 17:12:43 +0530 https://www.taxtmi.com/acts?id=37252