Every employer shall prepared and maintain the following registers, namely:-
(a) a register showing the computation of the allocable surplus referred to in clause (4) of section 2, in form A;

(b) a register showing the set-on and set-off of the allocable surplus, under section 15, in form B;

(c) a register showing the details of the amount of bonus due to each of the employees, the deductions under sections 17 and 18 and the amount actually disbursed, in form C.