Direct Tax Prelim 1

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DATE

TeAt Diuect, ax

SL
No tax is deduatlble at all
8a) ili , v
1 d tn 4inst
Y 2019-2e,
Int o 2 lloudalde uls 24 and-SL uls SOFEA

Hes, Mr A can clad sed offof les of 24,


6tut of 8L em inc iHS any haad duhng
A 20) 22 t h e bcu has to b cannied
hMnd4 1 AY 2022-23

12 2b00X 1 3
30 210,000 in the
hancds of My Aasav.

13 Tlo xY PTA SER


8,sh0oovD 32S00On S2S0QOOO
x por 2,SD,aD,COD
Sales
NP uS,ODiodDD 0,CD,OUD_

Tad heny expomt 2500pcn/ 2,SD,OO,OMU

361642-O.S
201213 171
13-14 -1 1 S235
C20-21Dey
Pmft mm Sales

Total To o SEz

1,2S,00,0cox 3,1S0DOoD
S,2S00,CDD
8 4 28SHY
3b

Desoiphve

D Cemupuutahien Total 1ncenme b Y Ran

Qtntuu-Redent_lndsvidualM PAN:

P 20-21 AY 21-22.

Panticulatu
Calaty (20p0D x12) 2,40,800
Baic
2.ty lenupenaateny Allowance.
0
(1O00XI2) 12,000
3:Huae Rent allovdance 6o000
exeMphien_uls 13 A
(NOtC-1) (48000) 12,000

4 Fduatien alLnalance olow 18000


(SD0 12 X3)-
exenpt_
100 p.r X12 X 2 thildn) (2400) S68D

544o
5 ER's contr bhen tn SGIS
SOOm))
Ded
Ded wA 16.ia)
nteme hen Saaie 234,04O
bekone iu2. -2ox.

lul 31shs-10/.

DATE
lulis
l u l
1o
1 S I h a n d i t o p

Pau om bsinealpr01
ght goads vehic
Stnce My Roumdoes not maintain
bopk oalu he has te ollouw
resunpkive incemeu uuAE
tdeclaing inune)_
1SDO m x 12 40,000

oSs clf 0iinghem spulkatng


buwnes 0 TM0,000 Lon be
set ry against speeulafie
Inconn._gnce M7: Ram hau no_
Specukative_buines inenMe, his
AY 22-23
on 0 bank loanu 50/000)
to depenit LSbo Su Sen
nuemehom theh_Seuhte
nteAest 9a mpany_depeiB IS000
Bank t 6n thied depeit s000

es otal Inerne 3,61,S4o

Ded ulcA
-ded ws 8OC
Investmunt in NSC 12000
52000
- Cemkributen to PPF_
- l i e 1NALhance_prerlua 4000
Max HOOOD X 101)
-Ponsimhund af iC ISDO6
- Tuiten Lee dhildaen
ASDob fIODO6 SCm 30000
Jotal nCeNnL. R,S6, Sp
M Heuse TeNt_Allowance

(SDOOX12) 60,000 5
HAA Cecd
ded_exemphen uls1o(13A)
60,000
om Yted
b507 D Calay
120 000 6-
(2,40,ö0o)
) Rent pald-0. Salay
6.000 X12)- 24000
2000 24Oco 48000 (u&oo0)

Taxable_HRA 2000

2CA)
enapuntien Tota Ineme oY- YK Leeta l sleera
ieekg Leens
Pabbuos4
(NR)
nnae henpmiemion in
MalamaSe u in lodUa
inceme deemed o accae in
ndla-ec)

2 hen hiz: in delhi


(ncmee Accnatd in India)L HO000

3Rexnt Ea popety in
Malaysaa i n not_chargeahe
to tax to NRSine i t
accueA aecd olu
india.
ueeki eera
4Divdend eM an lndian lo 5000 000
5lDividend ten Malatan o: ecd
in Malahta lntenne AcCued
ecd ols Inda)
&obo

6Co ecd A end eu


Sb tadau F6S
(Any i t b extnmpt upto
SO,000 k7revm a nen-e ufve S1O0D
aD S% G)(x),exce% thenl
Iwhole 1s axabe.

iuuhinal lacenne kopM


Qand in Mahoaauhtad
LAgai nuermu io India in

Past jaeignntaxednc:
xnaglat India
nme doesn't elalk to

Fees ho irehnical seh


endeaed in_ndia
Ctnc India) 2S00O

lnuenaL thaA biz: In


Pneacomued tn ndia) 6000 IS0oD_
SDXCcd inIndia)
téera
InLeme 9M deb:inan lndian 191S00 4 000
Co (CaceMAL aCCALed in lndia)_
iYrespecdiw whLever 1ecd)

2 S h i teanM_Cap. 4a/n n sale


1S0DO
D ghane lndian _

12nt n_savings al 1200D SDOO


2000
Oexenapt ulo 8OTIA OUD(00E0_

4 e sanee prtm: paid


s ava lable e1_ded" uu &Dc (3baD)

Jotal cenme 26,SED 42SOD

.2(8)
Calcudakion of ineme am Buines lProfion
PasHulas
2NP Os peh ML_ 6o,OED

Ineme em UTL n) 2u00)

| Clmng Stock

0punina- Stock (io00)


TSadans paic e a aelabve an_
extes e FMVN_dn adawed 2000
+Art of printing Statieney
10eED and an=
DATE

ument b made o o,000 via


Qny rode ofhes than_ale
payee
hcaue,daaht, fcS,then he whole 13,20D
ant_N cisallomed

tDepcciotfen as pe bool ,DS000

-Depreciatien_ as_pehInLene TOx


NDV OfP&M ,20 0
Punchased 1t120) +0.6DD
Sold (DODD)
wDV 4,4000 66.CoD)
Dep 1S/

GSTLiakility in allowed jor


dedu chen ulh PLBP.

-GS7yehundi_alo pat o4
P4BP But Since It retates
to Py dE nepds to be ) (2200)

tDemoatien fe Public Chattade mut 2000

Tles en sale 0f Shauhes Capita


aains head

InLeme_ ulh PBP 28,t00

Incemneif he follee pALMptive Taxatn ulo 44AD


line _atd hiv_JCceipts ane rccd by _alc paye cheque,
Jin taxable__incenie Wd be 04 TusnoLu
12,SDO X6/ 72,64o
dince Jhn_pAunptie NEML_ JeAM han qAMal
incom ao pen ovks, he heud fo to1 prounphe tax
DATE

3 A)
Total incenneof2 o0thekA Ce
Coulahien
Intemhor HP Let_eut u n i t s ( 6 u i t )

aMunapa Valwe
Faiy rent
XX X
candoad ent. 6,7s00o FEDCA
Gey Fxpected Rent

Actual e n t
(2,000p 6 Su X12m)
.000 p X l u Xgm) &16.BDD

Actual enk 2 expeuted aent


UAV = actua atht 316,000

( Mnidpa taxes
stS,000X20 (L,3516m)
NAV 6,&16oD

ded" 24
24ta)_ 30 f NAV 2043m)
ufb Int on loan
G,m,oo K612) 2250m)
InemeHm HP SI00

lauemne em SOP Amun Binal


NAV
24[D \nt: en Borowe (31STD) (34SCD)
D.

FHP (31SOD) 3 Sto)


Cerwoahen o Inteme
Amun Pimal
veme M LOP_5D:Sb) 125,8SD 1,258SD
Inceme hem SOP (3-SoD) 3+SUD)
InL em 0th er Lenes 240600

1ot lnCEniL 3,t83SD ,683SD

. 3(8)

Glal2009 o la 2oltha
3tHsBhotu
LOA 30L COA =2-0S(Y A 201-18
fVC 1,5700,0T0 3-25tr

Cenaputatin of lapital Gains fer he Hea 20lt-13.

L value of emsidexahen.
eXpenses clated to t
Ne ensidesatiem IStOGo0o
ndexed ot acauicitin
f 30,00CDD X 2+2 1 Ss13519
148

Long tem lapgalh ,01,84,4L

Snce PpHi om (alalz001_to Foln 24m


J J LemfeAm_apital aset
anTI:

COputatien of Cap. galn o 2021-22

Full value o Censi: 3,2SD.cD


exp 3,2S,00p00
Net Conaideaahen
ndexed veot of ac4
,0S,00aoD 301 - ,26,85,62)_
2t2
LTC 18,4,338.
lo
a t
hone

Kuma 2017117 to 31l5|20 2um


ince POH i
t long eAm ap aset_

.uA)
Cenpuwthen_oflnceme em Sadaeies_
Status: mdhiduad PAM
Py 20-11 Ay21-2
Ponhcudans
660,C2D
Baaic Salany
2.Deahnes Hloanne 20,000
3 Cenmivmn- SUOD
Entextaianontent_allwnce
ince he 1800L 40vE _ee
hoded ulu 16CN_uall be 7SUD

Guailahlt)

S|Meuca exp eimbunLed=


TAxadle Pquiste 21,60D

6-o imak Tax (D1. of 000) 3 SOD


-Taxable 9
DATE

2Healh inauhanse preM: q000


8Gibt
Vbucher
Cht i n kindpto EDOO i not
axadlt 2000 ohole taxable
Attenatiely, enly anst gheates 12000
than SUTD Can be_made taxable)

9 e nsuaance pem: paid by e 34,oD

apop peuovided tor_use-_Any-


atop,
at
hoe modle telepheme pmuded
by esSn 0t a taxable peq.

C o aned by eh e d her
hotn oial peonal2
pApene (16cD ce
18c0 pn X12) 21,600
2000
Annual (and fees
(no a etala_avallable jen p a
Ampene)

10, R0,6TDp

Cdedu ChiCNy
16Cia)
16Ci) fneataimn alnane
l6Lii)Pceminal ax lpaid by ce (3TO

laLeMLen alunies 1012160


DATE

0.uB)
Cernputuhen eGeTotallnenme.

le Incem emRalaiesa 1StD


Rntame hm_uinos 66,ETm
Ounahrerked dep (1,oD) SSDOD
3ong ehm cap. gain 10,&OD
he team_cap LeK can

LTCG

sem Speeuuative laz:


Can only e againut
pmtKem Specuiahve li2. cH 1200p.
5 L s 6m mainenance VAce
hee can _enls be adusted
against inLem pem ce
hes. Henc SOuD_ he 4
s hen garMhling annot
set of agaiinst_anhead
a l o cannot he caited tnwaud

Losns Teta Inumu


\Kes cohled waAd
Cs Hm Specuuladw bz 22000
LA em_maintenance st Race
SDOO

31h6
(C0_asut
Loan30L
PnsDuchen Cenpleted May 21
Repaumends al321
N oMKapeah_tonnot clam ded" l uu
24 dine ded 24 Int - in aueued hm th
nda theprewleun yea in ohith cenut
wa Cnupleted- nce_cenAuchien Empletea
JA 21-22 he dean I be allaedhem
P
pehod
21-22
oleng
alemg
nteneat.
h heDR-Lnamehn

it)s Yes dedhaf epament nfprinupalan he-


Made_dunden gec eoc n tdate Py
20-21he sec Pocja n0L lated LaHa cempeh
int but taepaunasni4_Losne a
Lcheduled Bank

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