THE FOURTH SCHEDULE [Sections 15 and 16] In this Schedule, the total amount of bonus equal to 8.33 per cent of the annual salary or wages payable to all the employees is assumed to be Rs. 1,04,167. Accordingly, the maximum bonus to which all the employees are entitled to be paid (twenty per cent of the annual salary or wages of all the employees) would be Rs. 2,50,000. RsRsYear Amount equal to sixty per cent or sixty-seven per cent, as the case may be, of available surplus allocable as bonus Amount payable as bonus Set on or Set off of the year carried forward Total set on or set off carried forward RsRs. RsRs. RsRs. RsRs. Of (year) 1. 1,04,167 1,04,167# Nil Nil 2. 6,35,000 2,50,000* Set on 2,50,000* Set on 2,50,000* (2) 3. 2,20,000 2,50,000* (inclusive of 30,000 from year-2) Nil Set on 2,20,000 (2) 4. 3,75,000 2,50,000* Set on 1,25,000 Set on 2,20,000 1,25,000 (2) (4) 5. 1,40,000 2,50,000* (inclusive of 1,10,000 from year-2) Nil Set on 1,10,000 1,25,000 (2) (4) 6. 3,10,000 2,50,000* Set on 60,000 Set on Nil ## 1,25,000 60,000 (2) (4) (6) 7. 1,00,000 2,50,000* (inclusive of 1,25,000 from year-4 and 25,000 from year-6) Nil Set on 35,000 (6) 8. Nil (due to loss) 1,04,167# (inclusive of 35,000 from year-6) Set on 69,167 Set off 69,167 (8) 9. 10,000 1,04,167# Set off 94,167 Set off 69,167 94,167 (8) (9) 10. 2,15,000 1,04,167# (after setting off 69,167 from year-8 and 41,666 from year-9) Nil Set off 52,501 (9) * Maximum amount admissible. # Minimum amount admissible. ## The Balance of Rs. 1,10,000 set on from year-2 lapses;Rs