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2 60139/BVZ5A/BPF5C/BVC5A
v. S G ux [P RPsh uUQ.
zu PnUQkP. {P (RPshP
Pzux P) . 40,000
(A) . 2,000 . 3,000.
(B) IU Ph JxURk . 1,000.
(C) Ezu [P si uS Pkzux . 4,000.
(D) u x mi . 1,500.
(E) u .2,000 (B a \mhzv i
. 1,800 mk)
17. From the following calculate Taxable HRA of Mr. Sundaram
working in Chennai.
Basic salary Rs .10,000 p.m.
D.A. (Formi) Rs. 3,000 p.m.
H.R.A. Rs. 2,000 p.m.
Rent paid Rs. 3,000 p.m.
RPsh [Px v. _u G \ o
Ax USmmh mk hPU i PnUQkP.
Aih \ . 10,000 (u)
AP i (A[RPUPmh) . 3,000 (u)
mk hPi 2,000 (u)
hP \zvx u JS . 3,000.
18. Calculate deduction U/s 80 C from the following :
Contribution to PPF Rs. 15,000.
Contribution towards NSC VIII issue Rs. 11,000.
Insurance premium on his wifes life Rs. 25,000 (sum assured
Rs. 1,50,000).
RPsh [Px 80 C R E PP
PnUQkP.
x \ | {v [P . 15,000.
u] \ zv VIII mi [P . 11,000 .
ux Pmk \zvx . 25,000
(JU Psh uP . 1,50,000).
19. Explain who should file return of Income.
izu \x?
3 60139/BVZ5A/BPF5C/BVC5A
PART C (3 10 = 30 marks)
20. From the following P & L a/c calculate income from business for
the assessment year 201213.
Rs. Rs.
To Rent & Rates 45,000 By Gross Profit 2,25,000
To Dep. on machinery 8,000 By Income from other sources 1,50,000
To Dep. on furniture 2,000 By Income from capital gain 1,00,000
To Purchase of motor car 50,000 By Miscellaneous income 1,25,000
To Car expenditure 3,000
To Advertisement (Cash) 25,000
To Net profit 4,67,000
6,00,000 6,00,000
4 60139/BVZ5A/BPF5C/BVC5A
(A) Cvzv u . 5,000 AvUP.
(B) mh P \ 50% Sv \u EPS .
(C) [P Azx G
oP AvPP JU Psk.
(D) mh PUS u C.
21. Mr. Vijayans house details are as follows. (50% own residence
and 50% let out).
Rs.
Municipal value 1,12,000
Municipal tax 12,000
Ground rent due 2,400
Rent received (let out) 48,000
Repair 24,000
Insurance premium 3,000
Interest on loan for house construction 2,400
Compute house property income for the AY 201213.
v. Gx mk E (50% \u
Si, 50% hP Si)
.
|Pm] v 1,12,000
|Pm] 12,000
{ hP UQ 2,400
hP x (hP mhx) 48,000
x 24,000
Pmk 3,000
k Pmh [Q Ph x mi 2,400
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(e) Interest credited to RPF @ 9.5% Rs. 1,000.
(f) City compensatory allowance Rs. 150 p.m.
(g) Medical allowance Rs. 100 p.m.
(h) HRA Rs. 600 p.m. (Rent paid Rs. 750 p.m.)
Calculate salary income for the AY 201213.
vP 20092010 {vsi u [P
[P .
(A) \ . 5,000 u
(B) AP i . 2,000 u.
(C) PUP i . 300 u
(D) A[RPUPmh [P {vUS ozx|
[P BskUS . 7,900
(E) Psh {vx Qhzu mi BskUS . 9.5%
. 1,000.
(F) |P Dmki . 150 u
(G) zxi . 100 u
(H) mk hPi . 600 u (hP \zvx . 750
u)
v Bsk 201213 US \ zu PnUQkP.
23. State any 10 incomes that are exempted from Income Tax.
UPUPmh Hu 10 [P
mikP.
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