Dear Vikas,
Arriving at 'Allocable Surplus'
Are you from HR or Accounts? Filling in Form-A of the PoB Act can be done by someone with knowledge of accounting, reading a balance sheet, and Profit and Loss Account along with attached schedules. This format starts with Gross Profit, Depreciation, Development Rebate, Direct Taxes, and arrives at 'Available Surplus,' which can be extracted from the Profit & Loss Account and Balance Sheet of your firm. Presumably, you will need your team of Internal Auditors and Statutory Auditors or Accounts personnel whose assistance is required. Once you understand the process, you can apply it to other years. I attach a blank format for your reference.
After completing Form A, you have to fill out Form B, and then Forms 'C' and 'D' to complete the formality. An Annual Return in Form D has to be uploaded to the appropriate portals of the Ministry of Labour & Employment. Please use the new revised formats. These forms must be maintained in the dedicated Registers and shown to Labour officers as and when requested. They can also be maintained in electronic form as per Rules 4 & 5 of PoB Rule, 1975.