https://www.taxtmi.com/forms?id=2614 Computation of gross profits for bonus purposes begins with net profit as per the profit and loss account and then adds back specified provisions, reserves, prior-year bonus, excess gratuity-related amounts, inadmissible donations, annuity payments, capital expenditure, capital losses, and losses or expenditure relating to business outside India. It also adds income, profits or gains credited directly to reserves, subject to exclusions for capital receipts, foreign business items, and foreign concerns' investment income, before deducting specified receipts, reserve debits, allocable head office overheads, written-back tax refunds and excess provisions, and eligible cash subsidies. en-us Thu, 14 May 2026 10:18:00 +0530 Sat, 16 May 2026 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forms?id=2614 Computation of gross profits for bonus purposes begins with net profit as per the profit and loss account and then adds back specified provisions, reserves, prior-year bonus, excess gratuity-related amounts, inadmissible donations, annuity payments, capital expenditure, capital losses, and losses or expenditure relating to business outside India. It also adds income, profits or gains credited directly to reserves, subject to exclusions for capital receipts, foreign business items, and foreign concerns' investment income, before deducting specified receipts, reserve debits, allocable head office overheads, written-back tax refunds and excess provisions, and eligible cash subsidies. Forms Labour laws Thu, 14 May 2026 10:18:00 +0530 https://www.taxtmi.com/forms?id=2614