Section	Condition	Remark
Section 2(13)	Who is covered	Any employee whose salary or wage is not more than 21000 per month
Section 2(21)	What is Salary	Basic Salary Plus DA (by whatever name called)
Section 10	Minimum Bonus	Minimum bonus of 8.33% of previous years salary
Section 11	Maximum Bonus	If allowable surplus is more than minimum bonus then higher bonus max of 21% of salary to be paid
Section 12	On what amount bonus to be given	If salary is more than Rs 7000 per month or more than minimum wages then for bonus salary to be considered is 7000 or minimum wages whichever is higher.
ection 4, Section 5, Section 6	Available surplus how calculated	Adjustment to Net Profit as per Schedule II