law: Payment of Bonus Act, 1965 
  4. Computation of gross profits 
  
  The gross profits derived by an employer from an establishment
  
  in respect of the accounting year shall,- 
  (a) in the case of a banking company, be calculated in the
  
  manner specified in the First Schedule;
  (b) in any other case, be calculated in the manner specified in
  
  the Second Schedule.]