As your Organisation is since 1987, please check whether there is any ""set on"" in bonus account. If not then as suggested by Krishnakumar , please go ahead with that. If there is no allocable surplus, the entire bonus amount will be considered as "set off"".
Thanks & regds.,
S K Bandyopadhyay(Howrah, WB)
+91 98310 81531
27th December 2018 From India, New Delhi