Particulars RS

Net Profit As Per Profit and Loss A/c

Add:

 Amount transferred to any reserve by whatever name called (Other than

reserve specified under Section 33AC)
 Provision for bad debts and liabilities other than ascertained liabilities.
 Amount of dividend paid or proposed.
 The amount representing a notional loss.
 Amount of depreciation.
 Provision for loss of Subsidiary Companies.
 Depreciation, including depreciation on account of revaluation of assets.
 The amount of deferred tax and provision therefor.

Less :

1. The amount withdrawn from any reserve or provision.

2. The amount of deferred tax.
3. Depreciation excluding the depreciation on revaluation of assets
4. Amount of income relating to an exemption under section 10,11,12 (except
under section 10(38))
5. The amount of income relatable to income by way of royalty regarding patent
chargeable to tax under section 115BBF.
6. The amount of notional gain.
7. The amount of loss brought forward or unabsorbed depreciation, whichever is less as
per books of account.

Therefore Book Profit.