problems on taxable salary income-additional

8/11/2019 Problems on Taxable Salary Income-Additional

1/24

DR.R.K.SREEKANTH

VITTAM PUBLICATIONS

M. A M B S R.16,000 ..

D P R. 4,000 .. H 1%

( P R. 20 L ).

H HRA R. 8,000 .. R. 5,000 .. 300913 R. 6,000 ..

: CCA R. 400 .; L A R. 600 .; M

A R. 300 .; B R. 16,000 A S R. 20,000. C G

S M. A

.

. .

B P (16,000 12)

D P (4,000 12)

C (20,00,000 1%)HRA (8,000 12)

L: E ( )

CCA (400 12)

L A (600 12)

M A (300 12)

B

A S

96,000

40,000

1,92,000

48,000

20,000

56,000

4,800

7,200

3,600

16,000

20,000

3,67,600

:

A.

E HRA 10(13A) :) A H R A

) E 10% S

66,000 26,000

) 50% S

96,000

40,000

1,30,000

1. R : R A, 2013 S 2013 R.

5,000 R. 30,000 (.., 5,000 6) O 2013 R. 36,000

(.., 6,000 6). = 30,000 + 36,000 = 66,000

2. S M, 50% S ()

.

3.

E HRA R. 40,000 .

R.

B S

D P

F

1,92,000

48,000

20,000

2,60,000


2/24

DR.R.K.SREEKANTH

VITTAM PUBLICATIONS

1. 10% S = R. 2,60,000 10% = R. 26,000

2. 50% S = R. 2,60,000 50% = R. 1,30,000

M. B R. 15,000. H

: D A R. 2,000; L A R.

1,500; H A R. 1,000 ( R. 1,200 .); A

R. 1,200; C E A R. 250 3 ; H E

A R. 350 3 ; C A R. 500 (A R. 450

.); O A R. 800; M A R. 1,200; C C A

R. 600; H R A R. 5,000 (R M. B R. 7,000 .). P

M. B R. 2,000. C S I M. B

.

. .

B (15,000 12)D A (2,000 12)

L A (1,500 12)

H A (1,000 12)

L: E ( 1 )

A (1,200 12)

L: E (800 12)

C E A (250 12 3)

L: E (100 12 2)

H E A (350 12 3)

L: E (300 12 2)

C A (500 12)

L: E (A 450 12)

O A (800 12)

M A (1,200 12)

C C A (600 12)

H R A (5,000 12)

L: E ( )

12,000

12,000

14,400

9,600

9,000

2,400

12,600

7,200

6,000

5,400

60,000

60,000

1,80,00024,000

18,000

N

4,800

6,600

5,400

600

9,600

14,400

7,200

N

D / 16() P

2,70,600

2,000

2,68,600

A.

A , .

B. E HRA 10(13A) :

) A H R A

) E 10% S

84,000 18,000

) 40% S

60,000

66,000

72,000


3/24

DR.R.K.SREEKANTH

VITTAM PUBLICATIONS

. S , 40% S

() .

. E HRA R. 60,000 .

R.

B S

D A

F

1,80,000

1,80,000

1. I , DA

.

2. 10% S = R. 1,80,000 10% = R. 18,000

3. 40% S = R. 1,80,000 40% = R. 72,000

M. C 31012014 30 7 . H

: B S R. 8,000 .; DA 40% B S (2/3

); CCA R. 125 .; HRA R. 800 .. ( R. 1,200 ..); C 2%

R. 4,50,000; M A R. 250 .; L A R. 300 .;

C E A R. 150 .. 3 ; H E

A R. 450 .. ; A R. 6,000 (A R.

2,500); G R. 2,85,000. (H P G A, 1972). M.

C R. 2,000. C S I M. C

. . .

B S (8,000 10)

DA (80,000 40%)

CCA (125 10)

HRA (800 10)

L: E ( 2 )

C (4,50,000 2%)

M A (250 10)

L A (300 10)

C E A (150 10 3)L: E (100 10 2)

H E A (450 10 1)

L: E (300 10 1)

A

L: E (A )

G

L: E

8,000

967

4,5002,000

4,500

3,000

6,000

2,500

2,85,000

2,00,308

80,000

32,000

1,250

7,033

9,000

2,500

3,000

2,500

1,500

3,500

84,692


4/24

DR.R.K.SREEKANTH

VITTAM PUBLICATIONS

D / 16 () P

2,26,975

2,000

2,24,975

A. A M. C 31/1/14, 10 P 201314.

H 10

B.

E HRA 10(13A) :) A H R A

) E 10% S

12,000 11,033

) 40% S

8,000

967

44,133

. S , 40% S

() .

. E HRA R. 967 .

R.B S

D A (32,000 2/3)

F

80,000

21,333

9,000

1,10,333

. 10% S = R. 1,10,333 10% = R. 11,033

. 40% S = R. 1,10,333 40% = R. 44,133

C. M. C P G A, 1972.

H 10(10)() :

R.) 15/26 L S N .

15/26 R. 11,200 31) M L

) A G R

2,00,308

10,00,000

2,85,000

E G R. 2,00,308

N:

1. L

= B S + DA

= R. 8,000 + R. 3,200= R. 11,200

2. N 31 .

M. D 31122013 35 3 . H

P 201314 : B S R. 6,000 .; DA 50% B (50%

); CCA R. 100 .; HRA R. 600 .. ( ); M


5/24

DR.R.K.SREEKANTH

VITTAM PUBLICATIONS

A R. 150 .; G R. 1,35,000 ( P

G A, 1972). A : B R. 3,000 .; DA

25% B. S R. 1,800. C S I

M. D

.

. .

B S (6,000 9)

DA (54,000 50%)

CCA (100 9)

HRA (600 9)

L: E ( 1 )

M A (150 9)

G R. 1,35,000

L: E ( 2 )P (3,000 + 25%) 3

5,400

N

1,35,000

1,35,000

54,000

27,000

900

5,400

1,350

N11,250

D / 16 ()

99,900

1,800

98,100

N:

A. A M. D 31/12/13, 9 P 2013

14. H 9 . S

3 , G S.

B. A M. D , HRA.

H, HRA .C. M. C P G A, 1972.

H 10(10)() :

R.

) 15/26 L S N .

15/26 R. 9,000 35

) M L) A G R

1,81,731

10,00,000

1,35,000

E G R. 1,35,000

N:L

= B S + DA

= R. 6,000 + (6,000 50%)

= R. 9,000

N 35 .


6/24

DR.R.K.SREEKANTH

VITTAM PUBLICATIONS

M. E G K 310114

33 9 . H P 201314

: B S R. 16,000 .; DA 58% B S (

); CCA R. 350 .; HRA R. 3,500 .. (H R. 6,000 ..); M

A R. 500 .; E SPF 12% S; G R.3,65,000; R SPF R. 3,65,000. A : B

40% DA . H R. 2,000. C

S I M. E A 201415.

.

. .

B S (16,000 10)

DA (1,60,000 58%)

CCA (350 10)HRA (3,500 10)

L: E ( 2 )

M A (500 10)

E SPF ( 3 )

G ( 3 )

R SPF ( 3 )

P (16,000 40%) + 58% 2

35,000

34,720

1,60,000

92,800

3,500

280

5,000

N

N

N

20,224

D / 16 ()

2,81,804

2,000

2,79,804N:

A. A M. E 31/01/14, 10 P 2013

14. H 10 . H

2 , G S.

B. E HRA 10(13A) :

) A H R A

) E 10% S

60,000 25,280

) 40% S

35,000

34,720

1,01,120

. S , 40%

S () .

. E HRA R. 34,720 .

.

R.

B S

D A (1,60,000 58%)

1,60,000

92,800


7/24

DR.R.K.SREEKANTH

VITTAM PUBLICATIONS

F

2,52,800

. 10% S = R. 2,52,800 10% = R. 25,280

. 40% S = R. 2,52,800 40% = R.1,01,120

C. S, M. E K G, E SPF,

G R SPF N.

M. F P 201314: B P R. 2,61,600; S

A R. 18,000; DA 20% B ( );

B 2 B; CCA R. 500 .; C E A R. 250

3 ; A R. 1,000 ..(

R. 600); L A R. 900 .. (A R.1,200 ).

S , R. 1,20,000 ..

R. 75,000 R. 4,000. F

, R. 2,500 . M. F R. 2,000

. C S I M. F

.

R. R.

B P

S A

DA (2,61,600 20%)B 2 B P (2,61,600/12) 2

CCA (500 12)

C E A (250 12 3)

L: E (100 12 2)

A (1,000 12)

L: E (600 12)

L A (900 12) ( 1 )

( 2 )

9,000

2,400

12,000

7,200

2,61,600

18,000

52,32043,600

6,000

6,600

4,800

10,800

34,210

D / 16 () P

4,37,930

2,000

4,35,930

N:

1. L A . A .

2. N :

M. F G

(

R. 1,20,000)


8/24

DR.R.K.SREEKANTH

VITTAM PUBLICATIONS

S

= B P + S A + D.A ( ) + B + CCA

+ C E A + P

A + L A

= 2,61,600+ 18,000 + + 43,600 + 6,000 + 6,600 + 4,800 +10,800= R. 3,51,400

M. F L 15%

.

) L R. 1,20,000

) 15% R. 52,710 (.., 3,51,400 15%) .

M. F

R. 2,500 . , :

R.

A: 10% (75,000 10%)

A: H

52,710

7,500

4,000

L: R (2,500 12)

64,210

30,000

34,210

M. G ABC L., B. H : B

S R. 13,500 .; DA 35% B (60% );

HRA R. 4,000 .. ( R. 5,000 .); CCA R. 175 .; L A R. 500 ..

( R. 1,000 ..); C E A R. 50 .. 3

; H E A R. 400 .. 3 ; S A

R. 150 .; H A R. 300 ..( R. 200 ..); B R.

25,000; L E R. 13,500; A S R. 14,000; E A R.

250 .; ( R. 200 ..); M. G

. D

R.17,500 . H 14% RPF . I

RPF P 12% R. 12,000. H R. 200 ..

. C M. G S I.


9/24

DR.R.K.SREEKANTH

VITTAM PUBLICATIONS

.

R. R.

B S (13,500 12)

DA (1,62,000 35%)

HRA (4,000 12)L: E ( 1 )

CCA (175 12)

L A (500 12)

C E A (50 12 3)

L: E (50 12 2)

H E A (400 12 3)

L: E (300 12 2)

S A (150 12)

H A (300 12)

L: E (200 12)B

L E ( 2 )

A S

E A (250 12)

M (1,800 12) ( 3 )

R

L: E ( 4 )

E RPF 12%

(1,96,020 2%) ( 5 )

I RPF 9.5% (12,000/12) 2.5 ( 6 )

48,00040,398

1,800

1,200

14,400

7,200

3,600

2,400

17,500

15,000

1,62,000

56,700

7,602

2,100

6,000

600

7,200

1,800

1,20025.000

13,500

14,000

3,000

21,600

2,500

3,920

2,500

D / 16 () P (200 12)

3,31,222

2,400

3,28,822

N:

A. E HRA 10(13A) :

) A H R A

) E 10% S

60,000 19,602) 40% S

48,000

40,39878,408

. S B, 40% S

() .

. E HRA R. 40,398 .


10/24

DR.R.K.SREEKANTH

VITTAM PUBLICATIONS

R.

B S

D A (1,62,000 35% 60%)

F

1,62,000

34,020

1,96,020. 10% S = R. 1,96,020 10% = R. 19,602

. 40% S = R. 1,96,020 40% = R. 78,408

B. L E ,

C. S

. N .

H, R. 1,800

.

D. R

R. 15,000E. C RPF 12% .

S, 14% , 2%

. F

RPF, HRA

.

F. I 9.5% . S

12%, 2.5% (.., 12% 9.5%) . I

:

I 12% R. 12,000 2.5% ..,

12% = 12,0002.5% = ?

, (12,000/12) 2.5 = R. 2,500

M. H K

P 201314. B S R. 42,300 .. 300613 R. 44,300 .. ; DA

R. 56% B (78% ); HRA 30% B;

C A R. 2,500 .. ( ). O 100713

M. H R. 35,000. E RPF

14.5% RPF 13.5% R. 27,000. M. H

R. 2,400 . C S I M. H.

.

R. R.

B S (42,300 3) + (44,300 9)

DA ( 5,25,600 56%)

5,25,600

2,94,336


11/24

DR.R.K.SREEKANTH

VITTAM PUBLICATIONS

HRA (5,25,600 30%)

L: E ( 1 )

C A (2,500 12)

L: E ( 2 )

G

L: E ( 3 )E RPF 12% ( 4 )

I RPF 9.5% ( 5 )

1,57,680

N

30,000

N

35,000

5,000

1,57,680

30,000

30,00018,880

8,000

D / 16 () P

10,64,496

2,400

10,62,096

N:

1. E HRA

2. E C A

3. G R. 5,000

4.

S RPF B + DA + . RPF

= 5,25,600 + (2,94,336 78%) +

= R. 7,55,182

E 12% 2.5% (.., 14.5% 12%).

, R. 18,880 (.., 7,55,182 2.5%)

5. I 9.5% . S

13.5%, 4% (.., 13.5% 9.5%) . I

:

I 13.5% R. 27,000 4% ..,

13.5% = 27,0004% = ?

, (27,000/13.5) 4 = R. 8,000

M. I B : B

S R. 5,04,000; DA 27% B ( ); CCA R. 3,000; C E

A R. 3,060 ( R. 85 .. 3 ); HRA 30% B (

R.20,000 ). S B

R. 36,400 ( R. 6,800). S

R. 18,500

R. 22,500

. H RPF 14.5%

. S R. 2,400

R. 8,000 R. 23,500

. D

S I M. I.


12/24

DR.R.K.SREEKANTH

VITTAM PUBLICATIONS

.

R. R.

B S 5,04,000

DA (5,04,000 27%)

CCA R. 3,000C E A R. 3,060

L: E (85 12 2)

HRA (5,04,000 30%)

L: E ( 1 )

R

L: E

E RPF 12%

3,060

2,040

1,51,200

1,51,200

18,500

15,000

5,04,000

1,36,080

3,000

1,020

N

3,500

16,002

D / 16 () P

6,63,602

2,400

6,61,202

N:

1. E HRA 10(13A) :

) A H R A

) E 10% S

2,40,000 64,008

) 40% S

1,51,200

1,75,992

2,56,032

. S B, 40% S

() .

.

E HRA R. 1,51,200 .

R.

B S

D A

F

5,04,000

1,36,080

6,40,080

. 10% S = R. 6,40,080 10% = R. 64,008

. 40% S = R. 6,40,080 40% = R. 2,56,032

2.

R B I ,

.

3. R R. 22,500

.

4. S RPF HRA .

E 12% 2.5% (.., 14.5% 12%).

, R. 16,002 (.., 6,40,080 2.5%)


13/24

DR.R.K.SREEKANTH

VITTAM PUBLICATIONS

M. J RKS L., B

310314: B S R. 22,500 .. 310713 R. 23,000 .. ; DA

47% B (70% ); HRA 30% B ( R. 4,000 ..);

C A R. 2,500 .. ; M A R.250 .; CCA R. 150 .; L A R. 750 .; C E A R.

750 .. 3 ; H E A R. 500 .. 2

; S A R. 750 .; R A R. 5,000(R. 4,500 ).M. J

M 800 . H 10%

RPF . I

9% .. R. 8,100. H R. 12,500

. D R. 200 ..

R. 6,000 P M N R F. D

S I M. J

.

R. R.

B S (22,500 4) + (23,000 8)

DA ( 2,74,000 47%)

HRA (2,74,000 30)

L: E ( 1 )

C A (2,500 12)

L: E ( 2 )

M A (250 12)CCA (150 12)

L A (750 12)

C E A (750 12 3)

L: E (100 12 2)

H E A (500 12 2)

L: E (300 12 2)

S A (750 12)

R A

L: E ( 3 )

( 4 )

E RPF 12% ( 5)

I RPF 9.5% ( 6)

R ( 7 )

82,200

11,58530,000

30,000

27,000

2,400

12,000

7,200

5,000

4,500

2,74,000

1,28,780

70,415

N

3,0001,800

9,000

24,600

4,800

9,000

500

21,600

N

N

12,500

D / 16 () P 2,400


14/24

DR.R.K.SREEKANTH

VITTAM PUBLICATIONS

N:

1. E HRA 10(13A) :

) A H R A

) E 10% S

48,000 36,415

)

40% S

82,200

11,585

1,45,658. S B, 40% S

() .

. E HRA R. 11,585 .

R.

B S

D A (1,28,780 70%)

F

2,74,000

90,146

3,64,146. 10% S = R. 3,64,146 10% = R. 36,415

. 40% S = R. 3,64,146 40% = R. 1,45,658

2. S ,

.

3. R .

4. M 800 . I . N

. H, R. 1,800

.

5. E RPF 12% S. H, .

6.

I RPF 9.5%. H, 7. R . H

.

8. D P M N R F . H,

.

M. K G 1 . D

P 201314 : B R. 16,500 ..

310813 R. 500 .. 10913; DA 65% B

; CCA R. 150 .; E A R. 250 . (

R. 1,200); A R. 900 .; A

R. 650 .. ( R.450 ..); HRA 30% B ( R. 2,000 ..);

R G H R. 22,500. M. K

R. 200 .. D S I M. K


15/24

DR.R.K.SREEKANTH

VITTAM PUBLICATIONS

.

R. R.

B (16,500 6) + 17,000 6) ( 1 )

DA (2,01,000 65%)

CCA (150 12)E A (250 12)

A (900 12)

L: E (800 12)

A (650 12)

L: E (450 12)

HRA (2,01,000 30%)

L: E ( 2 )

R ( 3 )

10,800

9,600

7,800

5,400

60,300

N

2,01,000

1,30,650

1,8003,000

1,200

2,400

60,300

N

D / 16() E A ( 4 )

() P

4,00,350

3,000

2,400

3,94,950

N:

1. S 1 . , M 2013

A. H, M 2013 F 2014 . B

310813 .., M 2013 A 2013 R. 16,500

S 2013 F 2014 R. 17,000

R. 500 .

2.

E HRA 10(13A) :) A H R A

) E 10% S

24,000 33,165

) 40% S

60,300

N

1,32,660

. S , 40%

S () .

. E HRA N .

R.B S

D A (1,28,780 70%)

F

2,01,000

1,30,650

3,31,650

. 10% S = R. 3,31,650 10% = R. 33,165

. 40% S = R. 3,31,650 40% = R. 1,32,660


16/24


17/24

DR.R.K.SREEKANTH

VITTAM PUBLICATIONS

() P 2,400

N:

1. N :

M. L G

(

R. 3,200 )

S

= B P + D.A ( ) + C

= 1,20,000 + 30,000 + 50,000

= R. 2,00,000 M. L L 15%

.

L R. 38,400 (.., 3,200 12)

15% R. 30,000 (..,2,00,000 15%) .

M. L R. 500

. ,

:

R.

A: 10% (30,000 10%)

30,000

3,000

L: R (500 12)

33,000

6,000

27,000

2. F & C . M. L

R. 50,000. H,

.

3. P G & E

.

4.

I L C, .

5. S

, R. 15,000 .

6. G R. 5,000 .


18/24

DR.R.K.SREEKANTH

VITTAM PUBLICATIONS

M. M SN L., 31314:

S R. 8,000 ; D A R. 3,000 (

); HRA R. 2,000 . (M. M ); O

RPF R. 11,520 ( ); I RPF 9.5%

R. 1,400; R RPF R. 2,00,000 ( ). P R. 2,400. C

M. M A 201415.

.

R. R.

S (8,000 12)

D A (3,000 12)

HRA (2,000 12) ( 1)

E RPF 12% ( 2)I RPF 9.5% ( 3)

R RPF

96,000

36,000

24,000

NN

1,00,000

D / 16 () P

2,56,000

2,400

2,53,600

N:

1. M. M . H,

HRA .

2. O RPF R. 11,520 M. M , .

E R. 11,520 12% . , . (S RPF

R. 96,000 )

3. I RPF 9.5%. , .

4. R RPF .

M. N 310314: S R. 12,500

; D A 25%; CCA R. 150 . O 1/3/2011 M. N

R. 1,20,000 .

10413 301113 R. 76,000 R. 50,000. SBI 1413 18.2%. P M. N

R.2,400. D S I M. N

.

R. R.

S (12,500 12) 1,50,000


19/24

DR.R.K.SREEKANTH

VITTAM PUBLICATIONS

D A (1,50,000 25%)

CCA (150 12)

I (76,000 18.2%) + (50,000 18.2%)

37,500

1,800

22,932

D / 16 () P

2,12,232

2,400

2,09,832

M. O : B S R. 2,000 .; DA R.

250 .; CCA R. 100 . S G, E

R. 21,560. S

, S & G R. 750 ..

. A M. O

. D P R. 2,400. C

M. G () M. O & () M. O .

(): . B

, M. O . ,

, ,

, M. O.

:

.

R. R.

B S (2,000 12)

DA (250 12)

CCA (100 12)

F G, E

F , S & G (750 12 3)

M (2,400 + 900) 12

24,000

3,000

1,200

21,560

27,000

39,600

D / 16 () P

1,16,360

2,400 1,13,960

(): . M.

O ,

/ 16 R. 50,000 . I


20/24

DR.R.K.SREEKANTH

VITTAM PUBLICATIONS

, . I ,

:

B S + DA + CCA D / 16

= 24,000 + 3,000 + 1,200 2,400

= R. 25,800

A R. 50,000 M. O . H, ,

, ,

M. O. :

.

R. R.

B S (2,000 12)

DA (250 12)

CCA (100 12)

F G, E F , S & G

M

24,000

3,000

1,200

NN

N

D / 16 () P

28,200

2,400

25,800

M. P : B S R. 30,000; DA

R.10,000; CCA R. 2,000; F B C

; F 3 (S R. 2,000 ); F G, E ( R.

28,000); P M. P R. 2,400. C S I M. P.

D M. P ?

F , , , , .,

. I

, , M. P

,

/ 16 R. 50,000 . I , . I , :

B S + DA + CCA D / 16

= 38,000 + 10,000 + 4,400 2,400

= R. 50,000

A R. 50,000 ( R. 50,000) M. P

. H, ,


21/24

DR.R.K.SREEKANTH

VITTAM PUBLICATIONS

, , , .,

M. P. :

.

R. R.

B S (2,000 12)DA (250 12)

CCA (100 12)

F M C

F , S & G

F G, E

38,00010,000

4,400

N

N

N

D / 16 () P

52,400

2,400

50,000

A, M. P , , , , ,

, ., M. P.

:

.

R. R.

B S (2,000 12)

DA (250 12)

CCA (100 12)

F M C (2,400 + 900) 12

F , S & G (2,000 12 3)F G, E

38,000

10,000

4,400

39,600

72,00028,000

D / 16 () P

1,92,000

2,400

1,89,600

N:

M. P B C

, . H R. 2,400

+ R. 900

.

M. Q M . S R. 19,000 B P, R. 4,000

D P, R. 500 E A. S

: F G, S C

R. 700 .; F R R. 10,000; F

G, E R. 13,500 . S


22/24

DR.R.K.SREEKANTH

VITTAM PUBLICATIONS

.

R. 8,450. H

R. 18,000 .. R. 300 ..

. D S

( R. 30,000 ). D R. 2,400 . D

S I M. Q

.

R. R.

B P (19,000 12)

D P (4,000 12)

E A (500 12)

F G, S C (700 12 3)

F R (10,000 10%)

F G, EC

S (18,000 12,000 3,600)

H

2,28,000

48,000

6,000

25,200

1,000

13,5008,450

2,400

30,000

D / 16 () P

3,62,550

2,400

3,60,150

N:

1. M. Q R. 50,000. F

, , , , .,

.2.

R. 1,000 M. Q

M. R 310314: B S

I RPF R. 4,00,000; D A

52%; HRA 30%; CCA R. 300 . I R. 65,000; O

RPF R. 85,000; E RPF R. 68,750; I RPF 11% R.

22,000; H R.22,500; D

R.2,400. D S I M. R

.

R. R.

B S ( 1)

D A (5,50,000 52%)

HRA (5,50,000 30%)

5,50,000

2,86,000

1,65,000


23/24

DR.R.K.SREEKANTH

VITTAM PUBLICATIONS

CCA (300 12)

E RPF 12% ( 2)

I RPF 9.5% ( 3)

H

3,600

2,750

3,000

22,500

D / 16 () P

10,32,850

2,400

10,30,450

N:

1. B RPF .

, R. 5,50,000 (.., 4,00,000 + 65,000 + 85,000)

2. A RPF R. 68,750. 12% R. 66,000

(.., 5,50,000 12%). , R. 2,750 (68,750 66,000)

3. I RPF 9.5% . S

11%, 1.5% (.., 11% 9.5%) . I

:

I 11% R. 22,000 1.5% ..,11% = 22,000

1.5% = ?

, (22,000/11) 1.5 = R. 3,000

M. S 310314: B S (

RPF 15%) R. 4,75,000; D

A 52%; HRA 30%; CCA R. 300 ; R. 47,750;

E RPF R. 97,550; I J 22, 2012 RPF 12.5% R.

56,250; H R.45,200. D R.2,400 . D S I M. S A 201314.

.

R. R.

B S ( 1)

D A (6,15,000 52%)

HRA (6,15,000 30%)

CCA (300 12)

E RPF 12% ( 2)

I RPF 9.5% ( 3)H

6,15,000

3,19,800

1,84,500

3,600

23,950

13,50045,200

D / 16 () P

12,05,550

2,400

12,03,150


24/24

DR.R.K.SREEKANTH

VITTAM PUBLICATIONS

N:

1. B RPF . S

RPF 15%,

85%. R. 5,22,750 (.., R.4,75,000 + 47,750) 85%. ,

RPF R. 6,15,000

(.., 5,22,750 100/85)2. A RPF R. 97,550. 12% R. 73,800

(.., 6,15,000 12%). , R. 23,950 (97,750 73,800)

3. I RPF 9.5% . S

12.5%, 3% (.., 12.5% 9.5%) . I

:

I 12.5% R. 56,250 3% ..,

12.5% = 56,250

3% = ?

, (56,250/12.5) 3 = R. 13,500

problems on taxable salary income-additional

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