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20 lacs 31st December 31st March 36 lacs 47 lacs 75 lacs additional amount Additions to Block assessment available Balance Sheet balance brought forward carried forward company taxation Company will save Cumulative Preference Shares deducted deficit dend depreciation the profit Development Rebate Reserve dividend and provide dividend on ordinary excess dividend tax Government an additional incidence of wealth income on ordinary income tax income-tax INDIA LTD lacs and income lacs and ordinary lacs and transfer lacs brought forward lacs divided lacs for depreciation lacs transferred latest available Balance order to give Ordinary dividend ordinary shares pany pay an additional Pref Preference dividend preference share dividend present gross dividends present gross income profit amounts profits after taxation profits retained Provision for taxation Provision for wealth refund Reserves and Surplus respectively save wealth tax Share Premium Account system the Company tax and excess tax on total taxable total profits transfer to Development