law: Payment of Bonus Act, 1965 
  5. Computation of available surplus 
  The available surplus in respect of any accounting year shall be
  
  the gross profits for that year after deducting there from the sums referred to
  
  in section 6:
   9  [PROVIDED that the available surplus in respect of
  
  the accounting year commencing on any day in the year 1968 and in respect of
  
  every subsequent accounting year shall be the aggregate of,- 
  (a) the gross profits for that accounting year after deducting
  
  there from the sums referred to in section 6; and
  (b) an amount equal to the difference between,- 
  ( i ) the direct tax,
  
  calculated in accordance with the provisions of section 7, 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 7, 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 Act for that year.]