As per Section 33- The available surplus in respect of any accounting year shall be the gross profits for that year after deducting therefrom the sums referred to in section 34: Provided that the available surplus in respect of the accounting year commencing on any day in a year after the commencement of this Code and in respect of every subsequent accounting year shall be the aggregate of— (a) the gross profits for that accounting year after deducting therefrom the sums referred to in section 34; and (b) an amount equal to the difference between–– (i) the direct tax, calculated in accordance with the provisions of section 35, in respect of an amount equal to the gross profits of the employer for the immediately preceding accounting year; and (ii) the direct tax, calculated in accordance with provisions of section 35, in respect of an amount equal to the gross profits of the employer for such preceding accounting year after deducting there from the amount of bonus which the employer has paid or is liable to pay to his employees in accordance with the provisions of this Code for that year.
The third advance estimate for total Horticulture production in 2023-24 is closest to:
According to latest Final estimates of Foodgrain production 2023-24, Which state is the largest producer of rice in India?
The Nobel Prize in Physiology or Medicine 1948 was awarded to Paul Hermann Müller for his
discovery of which high efficiency contact poison ag...
‘White Bud’ of maize is a deficiency symptom of
Which country has the highest production of fruits and vegetables?
Average maize yield in India is
The wild growth of ______ is checked with Cochineal insect in Australia
The NMEO-Oilseeds targets raising primary oilseed production from 39 million tonnes (2022-23) to how many million tonnes by 2030-31?
The carburetor of an internal combustion engine is used to mix fuel with-
A soil absorbs about ____________ of incoming solar radiation.