60,79,9693,46,70,376 4,42,29,693 Deduct:Commission receivable (Note 1) 3,94,964 Royalties receivable (Note 2).59,191 Profit on sale of fixed Assets (Note 3).98,5965,52,51 Total Gross Profits : 4 ,93942 Less :Notional Normal Depreciation 72,67,887 3,64,09,065 Less :Notional Income tax and Supertax 1,87,31,118 Notional Super Profits Tax/Surtax 50,53,4342,37,34,542 1,25,24,513 Less :Return on paid up capital Ordinary Share Capital (6 %) 27,00,000 Share Premium (6 %) 4,20,000 Preference Share Capital (Actual)4,60,000 4 % Return on Reserves employed as working capital (Schedule A).23,35,009 59,15,006 Available Surplus 67,09,504 Available Surplus Computations for the year 1963 Rs. Rs. Net Profit per Accounts1,68,86,952 Add: Bonus (amount charged in Accounts.)48,40,912 Prevision for Taxation per Accounts.1,58,82,448 Depreciation per Accounts.