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Page 1:  · 5) EXCESS WORKINGS/ SURPLUS It refers to the amount by which the actual royalty exceeeds the minimum rent. In the above example, the excess workings is Rs. 40,000 (Rs. Rs. 60,000)

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Page 2:  · 5) EXCESS WORKINGS/ SURPLUS It refers to the amount by which the actual royalty exceeeds the minimum rent. In the above example, the excess workings is Rs. 40,000 (Rs. Rs. 60,000)

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Page 3:  · 5) EXCESS WORKINGS/ SURPLUS It refers to the amount by which the actual royalty exceeeds the minimum rent. In the above example, the excess workings is Rs. 40,000 (Rs. Rs. 60,000)

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Page 4:  · 5) EXCESS WORKINGS/ SURPLUS It refers to the amount by which the actual royalty exceeeds the minimum rent. In the above example, the excess workings is Rs. 40,000 (Rs. Rs. 60,000)

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Page 5:  · 5) EXCESS WORKINGS/ SURPLUS It refers to the amount by which the actual royalty exceeeds the minimum rent. In the above example, the excess workings is Rs. 40,000 (Rs. Rs. 60,000)

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Page 6:  · 5) EXCESS WORKINGS/ SURPLUS It refers to the amount by which the actual royalty exceeeds the minimum rent. In the above example, the excess workings is Rs. 40,000 (Rs. Rs. 60,000)

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Page 7:  · 5) EXCESS WORKINGS/ SURPLUS It refers to the amount by which the actual royalty exceeeds the minimum rent. In the above example, the excess workings is Rs. 40,000 (Rs. Rs. 60,000)

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Page 8:  · 5) EXCESS WORKINGS/ SURPLUS It refers to the amount by which the actual royalty exceeeds the minimum rent. In the above example, the excess workings is Rs. 40,000 (Rs. Rs. 60,000)

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Page 9:  · 5) EXCESS WORKINGS/ SURPLUS It refers to the amount by which the actual royalty exceeeds the minimum rent. In the above example, the excess workings is Rs. 40,000 (Rs. Rs. 60,000)

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