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    <title>Computation of gross profits for banking company</title>
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    <description>Computation of gross profits for a banking company for the accounting year must be made in the manner specified in Appendix B. The rule applies where the employer is a banking company covered by clause (a) of section 32 and sets the method for determining gross profits derived from an establishment for bonus-related purposes.</description>
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      <description>Computation of gross profits for a banking company for the accounting year must be made in the manner specified in Appendix B. The rule applies where the employer is a banking company covered by clause (a) of section 32 and sets the method for determining gross profits derived from an establishment for bonus-related purposes.</description>
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