Problems On Taxable Salary Income-Additional

DR.R.K.
SREEKANTH
VITTAM PUBLICATIONS
Comprehensive Problems on Taxable Salary Income
Problem Number One
Mr. A is employed at Mumbai in a limited company at a Basic Salary of Rs.16,000 p.m. plus
Dearness Pay of Rs. 4,000 p.m. He is also entitled to 1% commission on turnover achieved by
him (turnover achieved by him during the PY Rs. 20 Lakhs spread evenly throughout the year).
He is getting HRA of Rs. 8,000 p.m. The actual rent paid by him is Rs. 5,000 p.m. up to 30-09-13
and thereafter it has been increased to Rs. 6,000 p.m. The other allowances and emoluments
received by him are as follows: CCA Rs. 400 p.m; Lunch Allowance Rs. 600 p.m; Medical
Allowance Rs. 300 p.m; Bonus Rs. 16,000 and Arrears of Salary Rs. 20,000. Compute the Gross
Salary of Mr. A

Solution
Computation of Gross Salary Income of Mr. A
Rs. Rs.
Basic Pay (16,000 x 12)
Dearness Pay (4,000 x 12)
Commission (20,00,000 x 1%)
HRA (8,000 x 12)
Less: Exempt (see note below)
CCA (400 x 12)
Lunch Allowance (600 x 12)
Medical Allowance (300 x 12)
Bonus
Arrears of Salary

96,000
40,000
1,92,000
48,000
20,000

56,000
4,800
7,200
3,600
16,000
20,000
Gross Salary Income 3,67,600
Note:
A. Exempted HRA under section 10(13A) is least of the following:
a) Actual amount of House Rent Allowance
b) Excess of rent paid over 10% of Salary
[66,000 26,000]
c) 50% of Salary
96,000

40,000
1,30,000
1. Rent paid is arrived at as follows: Rent from April, 2013 to September 2013 at Rs.
5,000 per month Rs. 30,000 (i.e., 5,000 x 6) and from October 2013 onwards Rs. 36,000
(i.e., 6,000 x 6). Total rent paid = 30,000 + 36,000 = 66,000
2. Since the accommodation is in Mumbai, 50% of Salary is considered for item (c)
above.
3. Exempted HRA is Rs. 40,000 being least of the above.
Salary for HRA purpose
Rs.
Basic Salary
Dearness Pay
Fixed percentage commission on turnover achieved by employee
1,92,000
48,000
20,000
2,60,000
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
1. 10% of Salary = Rs. 2,60,000 x 10% = Rs. 26,000
2. 50% of Salary = Rs. 2,60,000 x 50% = Rs. 1,30,000

Problem Number Two
Mr. B is drawing a monthly basic salary of Rs. 15,000. He is given the following allowances
every month in addition to the basic salary: Dearness Allowance Rs. 2,000; Lunch Allowance Rs.
1,500; Helper Allowance Rs. 1,000 (wages paid to helper Rs. 1,200 p.m); Transport Allowance
Rs. 1,200; Children Education Allowance Rs. 250 per child for 3 children; Hostel Expenditure
Allowance Rs. 350 per child for 3 children; Conveyance Allowance Rs. 500 (Actual spent Rs. 450
p.m); Overtime Allowance Rs. 800; Medical Allowance Rs. 1,200; City Compensatory Allowance
Rs. 600; House Rent Allowance Rs. 5,000 (Rent paid by Mr. B is Rs. 7,000 p.m). Professional tax
paid by Mr. B Rs. 2,000. Compute the Taxable Salary Income of Mr. B

Solution
Computation of Taxable Salary Income of Mr. B
Rs. Rs.
Basic salary (15,000 x 12)
Dearness Allowance (2,000 x 12)
Lunch Allowance (1,500 x 12)
Helper Allowance (1,000 x 12)
Less: Exempt (see note 1 below)
Transport Allowance (1,200 x 12)
Less: Exempt (800 x 12)
Children Education Allowance (250 x 12 x 3)
Less: Exempt (100 x 12 x 2)
Hostel Expenditure Allowance (350 x 12 x 3)
Conveyance Allowance (500 x 12)
Less: Exempt (Actual spent 450 x 12)
Overtime Allowance (800 x 12)
Medical Allowance (1,200 x 12)
City Compensatory Allowance (600 x 12)
House Rent Allowance (5,000 x 12)
Less: Exempt (see note below)

12,000
12,000
14,400
9,600
9,000
2,400
12,600
7,200
6,000
5,400

60,000
60,000
1,80,000
24,000
18,000

Nil

4,800

6,600

5,400

600
9,600
14,400
7,200

Nil
Gross Salary Income
Deduction u/s 16(iii) Professional tax paid
2,70,600
2,000
Taxable Salary Income 2,68,600
A. As the wages paid is more than the allowance received, the entire amount of helper
allowance is exempted.
B. Exempted HRA under section 10(13A) is least of the following:
[84,000 18,000]
c) 40% of Salary
60,000

66,000
72,000
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
i. Since the place of accommodation is not given in the problem, 40% of Salary is
considered for item (c) in the format.
ii. Exempted HRA is Rs. 60,000 being least of the above.

Rs.
Basic Salary
Dearness Allowance forming part of salary
1,80,000
Zero
Zero
1,80,000
1. In the absence of specific information, DA is assumed as not forming part of
salary.
2. 10% of Salary = Rs. 1,80,000 x 10% = Rs. 18,000
3. 40% of Salary = Rs. 1,80,000 x 40% = Rs. 72,000

Problem Number Three
Mr. C retires on 31-01-2014 after rendering service of 30 years and 7 months. His emoluments
were as follows: Basic Salary Rs. 8,000 p.m; DA 40% of Basic Salary (2/3 enters for service
benefits); CCA Rs. 125 p.m; HRA Rs. 800 p.m. (rent paid Rs. 1,200 p.m.); Commission at 2% on
turnover of Rs. 4,50,000; Medical Allowance Rs. 250 p.m; Lunch Allowance Rs. 300 p.m;
Children Education Allowance Rs. 150 p.m. per child for 3 children; Hostel Expenditure
Allowance Rs. 450 p.m. for one child; Travelling Allowance Rs. 6,000 (Actual amount spent Rs.
2,500); Gratuity received Rs. 2,85,000. (He is covered under Payment of Gratuity Act, 1972). Mr.
C has paid professional tax of Rs. 2,000. Compute the Taxable Salary Income of Mr. C

Solution
Computation of Taxable Salary Income of Mr. C
Rs. Rs.
Basic Salary (8,000 x 10)
DA (80,000 x 40%)
CCA (125 x 10)
HRA (800 x 10)
Less: Exempted (see note 2 below)
Commission (4,50,000 x 2%)
Less: Exempted (100 x 10 x 2)
Travelling Allowance
Less: Exempted (Actual amount spent)
Gratuity received
Less: Exempted

8,000
967

4,500
2,000
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
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
Gross Salary Income
Deduction u/s 16 (iii) Professional tax paid
2,26,975
2,000
A. As Mr. C retires on 31/1/14, he receives salary only for 10 months during the PY 2013-14.
Hence all amounts are considered for 10 months only
[12,000 11,033]
c) 40% of Salary
8,000

967
44,133
i. Since the place of accommodation is not given in the problem, 40% of Salary is
ii. Exempted HRA is Rs. 967 being least of the above.

Rs.
Basic Salary
Dearness Allowance forming part of salary (32,000 x 2/3)
80,000
21,333
9,000
1,10,333
i. 10% of Salary = Rs. 1,10,333 x 10% = Rs. 11,033
ii. 40% of Salary = Rs. 1,10,333 x 40% = Rs. 44,133

C. Mr. C is an employee of a company covered under the Payment of Gratuity Act, 1972.
Hence exempted gratuity under section 10(10)(ii) is least of the following:
Rs.
a) 15/26 x Last drawn Salary x Number of years of service.
[15/26 x Rs. 11,200 x 31]
b) Maximum Limit
c) Actual Gratuity Received
2,00,308

10,00,000
2,85,000
Exempted Gratuity is Rs. 2,00,308 being least of the above

Notes:
1. Last drawn salary for gratuity purpose
= Basic Salary last drawn + DA last drawn
= Rs. 8,000 + Rs. 3,200
= Rs. 11,200
2. Number of years of service is rounded off to 31 years.

Problem Number Four
Ms. D retires on 31-12-2013 after rendering service of 35 years and 3 months. Her emoluments
for the year PY 2013-14 were as follows: Basic Salary Rs. 6,000 p.m; DA 50% of Basic (50% forms
part of salary); CCA Rs. 100 p.m; HRA Rs. 600 p.m. (she resides in her own house); Medical
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
Allowance Rs. 150 p.m; Gratuity received Rs. 1,35,000 (she is covered under the Payment of
Gratuity Act, 1972). After retirement her pension was fixed as follows: Basic Rs. 3,000 p.m; DA
25% of Basic. She has paid employment tax Rs. 1,800. Compute the Taxable Salary Income of
Ms. D

Solution
Computation of Taxable Salary Income of Mr. D
Rs. Rs.
DA (54,000 x 50%)
CCA (100 x 9)
HRA (600 x 9)
Gratuity received Rs. 1,35,000
Pension {(3,000 + 25%) x 3}

5,400
Nil

1,35,000
1,35,000

54,000
27,000
900

5,400
1,350

Nil
11,250
Gross Salary Income
Deduction u/s 16 (iii) employment tax
99,900
1,800
Taxable Salary Income 98,100
Notes:
A. As Ms. D retires on 31/12/13, she receives salary only for 9 months during the PY 2013-
14. Hence all amounts are considered for 9 months only. She receives pension for the
remaining 3 months, which is included for the calculation of Gross Salary.
B. As Ms. D resides in her own house, she is not eligible to claim exemption of HRA.
Hence, the entire amount of HRA received is taxable.
C. Mr. C is an employee of a company covered under the Payment of Gratuity Act, 1972.
Hence exempted gratuity under section 10(10)(ii) is least of the following:
Rs.
a) 15/26 x Last drawn Salary x Number of years of service.
[15/26 x Rs. 9,000 x 35]
b) Maximum Limit
c) Actual Gratuity Received
1,81,731

10,00,000
1,35,000
Exempted Gratuity is Rs. 1,35,000 being least of the above

Notes:
Last drawn salary for gratuity purpose
= Basic Salary last drawn + DA last drawn
= Rs. 6,000 + (6,000 x 50%)
= Rs. 9,000
Number of years of service is rounded off to 35 years.

DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
Problem Number Five
Mr. E retires from the education department of the Government of Karnataka on 31-01-14 after
rendering service of 33 years and 9 months. His emoluments for the PY 2013-14 were as
follows: Basic Salary Rs. 16,000 p.m; DA 58% of Basic Salary (entire amount forms part of
salary); CCA Rs. 350 p.m; HRA Rs. 3,500 p.m. (He pays rent at Rs. 6,000 p.m.); Medical
Allowance Rs. 500 p.m; Employers contribution to SPF 12% of Salary; Gratuity received Rs.
3,65,000; Refund from SPF Rs. 3,65,000. After retirement his pension was fixed as follows: Basic
40% of the original basic and DA as before. He has paid professional tax Rs. 2,000. Compute
the Taxable Salary Income of Mr. E for the AY 2014-15.

Solution
Computation of Taxable Salary Income of Mr. E
Rs. Rs.
DA (1,60,000 x 58%)
CCA (350 x 10)
HRA (3,500 x 10)
Employers contribution to SPF ( see note 3 below)
Gratuity (see note 3 below)
Refund from SPF (see note 3 below)
Pension {(16,000 x 40%) + 58%} x 2

35,000
34,720
1,60,000
92,800
3,500

280
5,000
Nil
Nil
Nil
20,224
Gross Salary Income
Deduction u/s 16 (iii) employment tax
2,81,804
2,000
Notes:
A. As Mr. E retires on 31/01/14, he receives salary only for 10 months during the PY 2013-
14. Hence all amounts are considered for 10 months only. He receives pension for the
remaining 2 months, which is included for the calculation of Gross Salary.
[60,000 25,280]
c) 40% of Salary
35,000

34,720
1,01,120
i. Since the place of accommodation is not given in the problem, 40% of
Salary is considered for item (c) in the format.
iii.
Rs.
Basic Salary
Dearness Allowance forming part of salary (1,60,000 x 58%)
1,60,000
92,800
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
Fixed percentage commission on turnover achieved by employee Zero
2,52,800
i. 10% of Salary = Rs. 2,52,800 x 10% = Rs. 25,280
ii. 40% of Salary = Rs. 2,52,800 x 40% = Rs.1,01,120
C. Since, Mr. E is employee of Karnataka Government, Employers contribution to SPF,
Gratuity received and Refund from SPF are fully exempted and hence the taxable
amounts are shown as Nil.

Problem Number Six
Ms. F received the following emoluments during the PY 2013-14: Basic Pay Rs. 2,61,600; Special
Allowance Rs. 18,000; DA 20% of Basic (not forming part of salary for retirement benefits);
Bonus 2 months Basic; CCA Rs. 500 p.m; Children Education Allowance Rs. 250 per month per
child for 3 children; Uniform Allowance Rs. 1,000 p.m.(amount spent for the maintenance of
uniform Rs. 600); Lunch Allowance Rs. 900 p.m. (Actual lunch expenses Rs.1,200 per month).
She is also provided with a rent free furnished flat, lease rent of which is Rs. 1,20,000 p.a. The
cost price of house hold appliances provided is Rs. 75,000 and hire charges paid by the company
in respect of air conditioner installed in the house amounted to Rs. 4,000. For providing this
facility, the employer collected Rs. 2,500 per month from the employee. Ms. F paid Rs. 2,000
professional tax. Compute the Taxable Salary Income of Ms. F

Solution
Computation of Taxable Salary Income of Ms. F
Rs. Rs.
Basic Pay
Special Allowance
DA (2,61,600 x 20%)
Bonus 2 months Basic Pay {(2,61,600/12) x 2}
CCA (500 x 12)
Uniform Allowance (1,000 x 12)
Less: Exempt (600 x 12)
Lunch Allowance (900 x 12) (see note 1 below)
Value of accommodation provided at concessional rent (see note 2 below)

9,000
2,400
12,000
7,200
2,61,600
18,000
52,320
43,600
6,000

6,600

4,800
10,800
34,210
Gross Salary Income
4,37,930
2,000
Notes:
1. Lunch Allowance is fully taxable. Actual expenses incurred is irrelevant.
2. Note on value of accommodation provided at concessional rent:
Ms. F is not a Government employee
The accommodation provided to her is not owned by the employer (as the employer is
paying a lease rent of Rs. 1,20,000)
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
The city in which the accommodation is situated and its population is irrelevant
Salary for the purpose of valuation of rent free unfurnished accommodation is
= Basic Pay + Special Allowance + D.A (entering into retirement benefits) + Bonus + CCA
+ Taxable portion of Children Education Allowance + Taxable Portion of Uniform
Allowance + Lunch Allowance
= 2,61,600 + 18,000 + Zero + 43,600 + 6,000 + 6,600 + 4,800 +10,800
= Rs. 3,51,400
Value of rent free unfurnished accommodation provided to Ms. F is Lease rent or 15% of
salary whichever is less. Hence the value of rent free unfurnished accommodation is least of
the following:
a) Lease rent paid by employer Rs. 1,20,000 or
b) 15% of salary Rs. 52,710 (i.e., 3,51,400 x 15%) whichever is less.
Rs. 52,710 being least of the above, is the value of rent free unfurnished accommodation provided to
Ms. F
Ms. F is also provided with house hold appliances and air conditioner and an amount of
Rs. 2,500 per month is collected towards this facility. Therefore, the value of furnished
accommodation provided at concessional rent is arrived at as follows:
Rs.
Value of rent free unfurnished accommodation
Add: 10% of the cost of furniture provided (75,000 x 10%)
Add: Hire charges of the air conditioner installed in the house
52,710
7,500
4,000
Taxable value of rent free furnished accommodation
Less: Rent recovered from employee (2,500 x 12)
64,210
30,000
Value of accommodation provided at concessional rent 34,210

Problem Number Seven
Mr. G is an employee of ABC Ltd., Bangalore. His particulars of income are as follows: Basic
Salary Rs. 13,500 p.m; DA 35% of Basic (60% of it forms part of salary for retirement benefits);
HRA Rs. 4,000 p.m. (rent paid Rs. 5,000 p.m); CCA Rs. 175 p.m; Lunch Allowance Rs. 500 p.m.
(actual amount spent Rs. 1,000 p.m.); Children Education Allowance Rs. 50 p.m. per child for 3
children; Hostel Expenditure Allowance Rs. 400 p.m. per child for 3 children; Special Allowance
Rs. 150 p.m; Helper Allowance Rs. 300 p.m.(actual amount spent Rs. 200 p.m.); Bonus Rs.
25,000; Leave Encashment Rs. 13,500; Advance Salary Rs. 14,000; Entertainment Allowance Rs.
250 p.m; (actual amount spent by him Rs. 200 p.m.); Mr. G has also been provided with free use
of a small car for both official and personal use. During the year he has been reimbursed with
Rs.17,500 towards medical expenses incurred in a private clinic. He contributes 14% of salary
towards RPF to which the company also makes a matching contribution. Interest credited to
RPF account during the PY at 12% amounted to Rs. 12,000. He has paid Rs. 200 p.m. as
professional tax. Compute Mr. Gs Taxable Salary Income.

DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
Solution
Computation of Taxable Salary Income of Mr. G
Rs. Rs.
DA (1,62,000 x 35%)
HRA (4,000 x 12)
CCA (175 x 12)
Special Allowance (150 x 12)
Helper Allowance (300 x 12)
Less: Exempted (200 x 12)
Bonus
Leave Encashment (see note 2 below)
Advance Salary
Entertainment Allowance (250 x 12)
Motor car facility (1,800 x 12) (see note 3 below)
Reimbursement of medical expenses
Employers contribution to RPF over and above 12% of salary
(1,96,020 x 2%) (see note 5 below)
Interest credited to RPF account over and above 9.5% per annum
{(12,000/12) x 2.5} (see note 6 below)

48,000
40,398

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

1,200
25.000
13,500
14,000
3,000
21,600

2,500

3,920

2,500
Gross Salary Income
Deduction u/s 16 (iii) Professional tax paid (200 x 12)
3,31,222
2,400

Notes:
A. Exempted HRA under section 10(13A) is least of the following:
[60,000 19,602]
c) 40% of Salary
48,000

40,398
78,408
i. Since the place of accommodation is Bangalore, 40% of Salary is

DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
Rs.
Basic Salary
Dearness Allowance forming part of salary (1,62,000 x 35% x 60%)
1,62,000
34,020
Zero
1,96,020
i. 10% of Salary = Rs. 1,96,020 x 10% = Rs. 19,602
ii. 40% of Salary = Rs. 1,96,020 x 40% = Rs. 78,408
B. Leave Encashment during the continuation of service is fully taxable and hence, it is
included in the calculation of gross salary income
C. Small car for both official and personal purposes is provided by the employer and the
expenses are also met by the employer. No log book for the personal use is maintained.
Hence, the guidance value of perquisite in respect of motor car facility Rs. 1,800 per
month is considered.
D. Reimbursement of medical expenses in respect of treatment taken in a private clinic or
hospital is exempted up to Rs. 15,000
E. Contribution of employer towards RPF over and above 12% per annum is taxable.
Since, the employer has contributed 14% of salary, 2% of salary is taken as excess
contribution. For the purpose of calculation of excess contribution made by employer
towards RPF, the meaning of salary is the same as the meaning of salary for HRA
purpose.
F. Interest credited over and above 9.5% per annum is taxable. Since the interest credited is
at 12%, the excess interest of 2.5% (i.e., 12% - 9.5%) is taken as taxable. It is calculated as
follows:
If 12% represents Rs. 12,000 how much is 2.5% i.e.,
12% = 12,000
2.5% = ?
Therefore, excess interest credited is (12,000/12) x 2.5 = Rs. 2,500

Problem Number Eight
Mr. H is a professor in a reputed college in Kolkata and gets the following emoluments during
the PY 2013-14. Basic Salary Rs. 42,300 p.m. up to 30-06-13 and Rs. 44,300 p.m. thereafter; DA
Rs. 56% of Basic (78% of it forms part of salary for retirement benefits); HRA 30% of Basic;
Conveyance Allowance Rs. 2,500 p.m. (entire amount used for personal purpose). On 10-07-13
the employer gifts Mr. H a wrist watch costing Rs. 35,000. Employers contribution to RPF is
14.5% of salary and interest credited to RPF at 13.5% amounted to Rs. 27,000. Mr. H paid tax
professional tax of Rs. 2,400 during the year. Compute the Taxable Salary Income of Mr. H.

Solution
Computation of Taxable Salary Income of Mr. H
Rs. Rs.
Basic Salary (42,300 x 3) + (44,300 x 9)
DA ( 5,25,600 x 56%)

5,25,600
2,94,336
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VITTAM PUBLICATIONS
HRA (5,25,600 x 30%)
Conveyance Allowance (2,500 x 12)
Gift in kind
Employers contribution to RPF over and above 12% (see note 4 below)
Interest credited to RPF over and above 9.5% (see note 5 below)
1,57,680
Nil
30,000
Nil
35,000
5,000

1,57,680

30,000

30,000
18,880
8,000
Gross Salary Income
10,64,496
2,400
Notes:
1. Exempted HRA is nil as rent paid is not given in the problem
2. Exempted Conveyance Allowance is nil as entire amount is spent for personal purpose
3. Gifts from employer received in kind is exempted up to Rs. 5,000
4. Salary for the purpose of RPF is Basic + DA entering into retirement benefits + Turnover
based fixed percentage commission. Therefore salary for RPF purpose
= 5,25,600 + (2,94,336 x 78%) + Zero
= Rs. 7,55,182
Employers contribution over and above 12% is 2.5% (i.e., 14.5% - 12%).
Therefore, excess contribution is Rs. 18,880 (i.e., 7,55,182 x 2.5%)
5. Interest credited over and above 9.5% per annum is taxable. Since the interest credited is
at 13.5%, the excess interest of 4% (i.e., 13.5% - 9.5%) is taken as taxable. It is calculated
as follows:
If 13.5% represents Rs. 27,000 how much is 4% i.e.,
13.5% = 27,000
4% = ?
Therefore, excess interest credited is (27,000/13.5) x 4 = Rs. 8,000

Problem Number Nine
Ms. I is a professor in a popular college in Bangalore and gets the following emoluments: Basic
Salary Rs. 5,04,000; DA 27% of Basic (forming part of salary); CCA Rs. 3,000; Children Education
Allowance Rs. 3,060 (at Rs. 85 p.m. per child for 3 children); HRA 30% of Basic (rent paid
Rs.20,000 per month). She also gets remuneration from Bangalore University for acting as paper
setter and examiner Rs. 36,400 (expenses incurred by her in this connection Rs. 6,800). She gets
Rs. 18,500 reimbursement in respect of medical expenses incurred for treatment in a private
clinic and Rs. 22,500 in respect of books and journals purchased by her for discharging official
work. Her contribution to RPF is 14.5% to which a matching contribution is made by the
employer. She informs you that during the year she paid Rs. 2,400 as professional tax and
incurred expenditure of Rs. 8,000 on purchase of books for teaching purpose and Rs. 23,500 for
maintaining car for commuting between the college and his residence. Determine the Taxable
Salary Income of Ms. I.

DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
Solution
Computation of Taxable Salary Income of Ms. I
Rs. Rs.
Basic Salary 5,04,000
DA (5,04,000 x 27%)
CCA Rs. 3,000
Children Education Allowance Rs. 3,060
HRA (5,04,000 x 30%)
Less: Exempted
Employers contribution to RPF over and above 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

Nil

3,500
16,002
Gross Salary Income
6,63,602
2,400

Notes:
1. Exempted HRA under section 10(13A) is least of the following:
[2,40,000 64,008]
c) 40% of Salary
1,51,200

1,75,992
2,56,032
ii. Exempted HRA is Rs. 1,51,200 being least of the above.

Rs.
Basic Salary
Dearness Allowance forming part of salary
5,04,000
1,36,080
Zero
6,40,080
i. 10% of Salary = Rs. 6,40,080 x 10% = Rs. 64,008
ii. 40% of Salary = Rs. 6,40,080 x 40% = Rs. 2,56,032
2. Remuneration from Bangalore University for acting as paper setter and examiner shall
be considered under the head Income from other sources and hence, it is ignored for
calculation of taxable salary income.
3. Reimbursement of Rs. 22,500 in respect of book and journals purchased by her for
discharging official work is not taxable.
4. Salary for the purpose of RPF is the same as salary for HRA purpose.
Employers contribution over and above 12% is 2.5% (i.e., 14.5% - 12%).
Therefore, excess contribution is Rs. 16,002 (i.e., 6,40,080 x 2.5%)
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS

Problem Number Ten
Mr. J an employee in RKS Ltd., Bangalore gets the following emoluments during the year
ending 31-03-14: Basic Salary Rs. 22,500 p.m. up to 31-07-13 and Rs. 23,000 p.m. afterwards; DA
47% of Basic (70% forms part of salary); HRA 30% of Basic (rent paid Rs. 4,000 p.m.);
Conveyance Allowance Rs. 2,500 p.m. spent fully for official purpose; Medical Allowance Rs.
250 p.m; CCA Rs. 150 p.m; Lunch Allowance Rs. 750 p.m; Children Education Allowance Rs.
750 p.m. per child for 3 children; Hostel Expenditure Allowance Rs. 500 p.m. per child for 2
children; Special Allowance Rs. 750 p.m; Research Allowance Rs. 5,000(Rs. 4,500 spent).Mr. J is
provided with a Maruti 800 car for both official and personal use. He contributes 10% of his
salary to RPF to which the company also contributes an equal sum. Interest credited to the said
sum at 9% p.a. amounts to Rs. 8,100. He gets Rs. 12,500 reimbursement in respect of books and
journals purchased for personal use. During the year he has paid Rs. 200 p.m. as professional
tax and donated Rs. 6,000 to Prime Ministers National Relief Fund. Determine the Taxable
Salary Income of Mr. J

Solution
Computation of Taxable Salary Income of Mr. J
Rs. Rs.
Basic Salary (22,500 x 4) + (23,000 x 8)
DA ( 2,74,000 x 47%)
HRA (2,74,000 x 30)
Conveyance Allowance (2,500 x 12)
CCA (150 x 12)
Special Allowance (750 x 12)
Research Allowance
Value of motor car facility (see note 4 below)
Employers contribution to RPF over and above 12% of salary (see note 5)
Interest credited to RPF over and above 9.5% (see note 6)
Reimbursement in respect of books and journals (see note 7 below)

82,200
11,585
30,000
30,000

27,000
2,400
12,000
7,200

5,000
4,500
2,74,000
1,28,780

70,415

Nil
3,000
1,800
9,000

24,600

4,800
9,000

500
21,600
Nil
Nil
12,500
Gross Salary Income

2,400
Taxable Salary Income

DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
Notes:
[48,000 36,415]
c) 40% of Salary
82,200

11,585
1,45,658

Rs.
Basic Salary
2,74,000
90,146
Zero
3,64,146
i. 10% of Salary = Rs. 3,64,146 x 10% = Rs. 36,415
2. Since the entire amount of conveyance allowance is used for official purpose, it is fully
exempted.
3. Research allowance is exempt to the extent it is spent.
4. Maruti 800 is a small car. It is used for both official and personal use. No log book is
maintained. Hence, guidance value of Rs. 1,800 per month is taken as the value of
perquisite in this respect.
5. Employers contribution to RPF does not exceed 12% of Salary. Hence, it is nil.
6. Interest credited to RPF does not exceed 9.5%. Hence, it is nil
7. Reimbursement in respect of books and journals is for personal use. Hence full amount
is taxable.
8. Donation to Prime Ministers National Relief Fund is not an income. Hence, it is
ignored.

Problem Number Eleven
Ms. K is a Government employee whose salary becomes due on the 1
st
of every month. During
the PY 2013-14 she has received the following emoluments and benefits: Basic Rs. 16,500 p.m.
up to 31-08-13 and an increment of Rs. 500 p.m. from 1-09-13; DA at 65% of Basic which fully
enters for retirement benefits; CCA Rs. 150 p.m; Entertainment Allowance Rs. 250 p.m (actual
amount spent during the year Rs. 1,200); Transport Allowance Rs. 900 p.m; Uniform Allowance
Rs. 650 p.m. (amount spent Rs.450 p.m.); HRA 30% of Basic (rent paid Rs. 2,000 p.m.);
Reimbursement of medical expenses incurred in Government Hospital Rs. 22,500. Ms. K has
paid professional tax at Rs. 200 p.m. Determine the Taxable Salary Income of Ms. K

DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
Solution
Computation of Taxable Salary Income of Ms. K
Rs. Rs.
Basic (16,500 x 6) + 17,000 x 6) (see note 1 below)
DA (2,01,000 x 65%)
CCA (150 x 12)
Transport Allowance (900 x 12)
Uniform Allowance (650 x 12)
HRA (2,01,000 x 30%)
Reimbursement of medical expenses (see note 3 below)

10,800
9,600
7,800
5,400
60,300
Nil

2,01,000
1,30,650
1,800
3,000

1,200

2,400

60,300
Nil
Gross Salary Income
Deduction u/s 16
(ii) Entertainment Allowance (see note 4 below)
(iii) Professional tax paid
4,00,350

3,000
2,400
Notes:
1. Salary falls due on the 1
st
of every month. That is, March 2013 salary falls due in the
month of April. Hence, salary from March 2013 to February 2014 is considered. Basic
salary up to 31-08-13 i.e., from March 2013 to August 2013 is taken at Rs. 16,500 and
from September 2013 to February 2014 it is taken at Rs. 17,000 after considering
increment of Rs. 500 per month.
[24,000 33,165 ]
c) 40% of Salary
60,300

Nil
1,32,660
i. Since the place of accommodation is not given in the problem, 40% of
Salary is considered for item (c) in the format.
ii. Exempted HRA is Nil being least of the above.

Rs.
Basic Salary
2,01,000
1,30,650
Zero
3,31,650
i. 10% of Salary = Rs. 3,31,650 x 10% = Rs. 33,165
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
3. Since the reimbursement of medical expenses is in respect of expenses incurred in
Government Hospital, the entire amount is exempted.
4. Deduction u/s 16 (ii) in respect of Entertainment Allowance. The amount of deduction is
least of the following:
a) Maximum limit Rs. 5,000
b) 20% of Basic Salary Rs. 40,200
c) Actual Entertainment Allowance received Rs. 3,000.
Hence, Deduction u/s 16 (ii) is Rs. 3,000 being least of the above
Note: The actual amount spent is not considered for allowing this deduction.

Problem Number Twelve
Ms. L is the Marketing Manager in RKS Ltd., at Chennai. Her Basic Salary was Rs. 10,000 per
month and D.A Rs. 2,500 per month which formed part of salary for retirement benefits. In
addition she was entitled for the following: 2.5% commission on turnover achieved (Actual
turnover Rs. 20 Lakhs); Furnished accommodation at a concessional rent of Rs. 500 per month at
Chennai for which the company paid Rs. 3,200 per month as rent and provided furniture
costing Rs. 30,000; Facility of a watchman and a cook who are paid Rs. 600 per month and Rs.
1,000 per month respectively. The company also paid Ms. Ls residential gas and electricity bills
of Rs. 3,200 and Rs. 3,500 respectively for the whole year. During the PY she availed Leave
Travel Concession of Rs. 4,500, Reimbursement of ordinary medical expenses for treatment
taken in a private nursing home Rs. 28,500 and Gift of a watch worth Rs. 38,300. Professional
Tax paid by her is Rs. 2,400. Compute the Taxable Salary Income of Ms. L

Solution
Computation of Taxable Salary Income of Ms. L
Rs. Rs.
D.A (2,500 x 12)
Commission (20,00,000 x 2.5%)
Value of rent free furnished accommodation (see note 1 below)
Facility of a watchman (600 x 12) (see note 2 below)
Facility of cook (1,000 x 12) (see note 2 below)
Gas bills paid by the company (see note 3 below)
Electricity bills paid by the company (see note 3 below)
Leave Travel Concession
Gift of a watch worth

4,500
4,500
28,500
15,000
38,300
5,000
1,20,000
30,000
50,000
27,000
7,200
12,000
3,200
3,500

Nil

13,500

33,300
Gross Salary Income
Deduction u/s 16
(ii) Entertainment Allowance
2,99,700

-
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
(iii) Professional tax paid
2,400
Taxable Salary Income

Notes:
1. Note on value of accommodation provided at concessional rent:
Ms. L is not a Government employee
The accommodation provided to her is not owned by the employer (as the employer is
paying a lease rent of Rs. 3,200 per month)
The city in which the accommodation is situated and its population is irrelevant
Salary for the purpose of valuation of rent free unfurnished accommodation is
= Basic Pay + D.A (entering into retirement benefits) + Commission
= 1,20,000 + 30,000 + 50,000
= Rs. 2,00,000
Value of rent free unfurnished accommodation provided to Ms. L is Lease rent or 15% of
salary whichever is less. Hence the value of rent free unfurnished accommodation is least of
the following:
Lease rent paid by employer Rs. 38,400 (i.e., 3,200 x 12) or
15% of salary Rs. 30,000 (i.e.,2,00,000 x 15%) whichever is less.
Rs. 30,000 being least of the above, is the value of rent free unfurnished accommodation
provided to Ms. L
Ms. L is also provided with furniture and an amount of Rs. 500 per month is collected
towards this facility. Therefore, the value of furnished accommodation provided at
concessional rent is arrived at as follows:
Rs.
Value of rent free unfurnished accommodation
Add: 10% of the cost of furniture provided (30,000 x 10%)
30,000
3,000
Taxable value of rent free furnished accommodation
Less: Rent recovered from employee (500 x 12)
33,000
6,000
Value of accommodation provided at concessional rent 27,000

2. Facility of Watchman & Cook is taxable in case of specified employee. Ms. L is a
specified employee as her annual monetary emoluments exceed Rs. 50,000. Hence, this
facility is fully taxable.
3. Payment of Gas bills & Electricity bills by the company is fully taxable as they are
personal obligations of the employee.
4. In the absence of detailed information about Leave Travel Concession, it is assumed that
the entire amount is eligible for exemption.
5. Since the reimbursement of medical expenses is in respect of treatment taken in a private
nursing home, up to Rs. 15,000 is exempted.
6. Gift in kind up to Rs. 5,000 is exempted.

DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
Problem Number Thirteen
Mr. M an employee SN Ltd., provides you the following details for the year ending 31-3-14:
Salary Rs. 8,000 per month; Dearness Allowance Rs. 3,000 per month (not forming part of
salary); HRA Rs. 2,000 per month. (Mr. M resides in his fathers house); Own contribution to
RPF Rs. 11,520 (the employer also contributes an equal sum); Interest credited to RPF at 9.5%
per annum Rs. 1,400; Receipt from URPF Rs. 2,00,000 (the employer and employee both were
contributing an equal sum to this fund). Professional tax paid Rs. 2,400. Compute the taxable
salary income of Mr. M for the AY 2014-15.

Solution
Computation of Taxable Salary Income of Mr. M
Rs. Rs.
Salary (8,000 x 12)
Dearness Allowance (3,000 x 12)
HRA (2,000 x 12) (see note 1)
Receipt from URPF

96,000
36,000
24,000
Nil
Nil
1,00,000
Gross Salary Income
2,56,000
2,400
Notes:
1. Mr. M resides in his fathers house and is not paying any rent. Hence, the entire amount
of HRA is taxable.
2. Own contribution to RPF Rs. 11,520 is the savings of Mr. M and hence, it is ignored.
Employers contribution to the said fund is also Rs. 11,520 which is exactly 12% of
salary. Therefore, there is no excess contribution by the employer. (Salary for RPF
purpose includes only basic salary of Rs. 96,000 in this case)
3. Interest credited to RPF is at 9.5%. Therefore, there is no excess interest credited.
4. Receipt from URPF to the extent of employers contribution only is taxable.

Problem Number Fourteen
Mr. N receives the following incomes during the year ending 31-03-14: Salary Rs. 12,500 per
month; Dearness Allowance 25%; CCA Rs. 150 per month. On 1/3/2011 Mr. N was provided
with interest free loan of Rs. 1,20,000 for purchasing home appliances. The amount
outstanding between 1-04-13 to 30-11-13 is Rs. 76,000 and afterwards Rs. 50,000. SBI lending
rate for similar loan on 1-4-13 is 18.2%. Professional Tax paid by Mr. N during the year
amounted to Rs.2,400. Determine the Taxable Salary Income of Mr. N

Solution
Computation of Taxable Salary Income of Mr. N
Rs. Rs.
Salary (12,500 x 12) 1,50,000
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
Dearness Allowance (1,50,000 x 25%)
CCA (150 x 12)
Interest concession on interest free loan (76,000 x 18.2%) + (50,000 x 18.2%)

37,500
1,800
22,932
Gross Salary Income
2,12,232
2,400

Problem Number Fourteen

Ms. O provides the following details: Basic Salary Rs. 2,000 p.m; DA forming part of salary Rs.
250 p.m; CCA Rs. 100 per month. She is provided with free use of Gas, Electricity and Water
facilities for which the company incurred an expenditure of Rs. 21,560. She is also provided
with free services of Watchman, Sweeper & Gardner each of whom is paid Rs. 750 p.m. by the
company. A big chauffer driven car is provided for the use of Ms. O for both official and
personal purposes. During the year she has paid Professional Tax of Rs. 2,400. Compute the
taxable salary of Ms. G if (a) Ms. O is director in the employer company & (b) Ms. O is neither
director nor shareholder in the employer company.

Solution

Case (a): Ms. O is director in the employer company - By being a director in the employer
company, Ms. O satisfies one of the conditions to be treated as a specified employee. Therefore,
the facility of free use of gas, electricity and water and provision of free services of watchman,
sweeper and gardner, and free use of motor car become taxable in the hands of Ms. O. The
taxable salary income is computed below:

Computation of Taxable Salary Income of Ms. O
Rs. Rs.
DA (250 x 12)
CCA (100 x 12)
Free use of Gas, Electricity and Water facilities
Free services of Watchman, Sweeper & Gardner (750 x 12 x 3)
Motor car facility (2,400 + 900) x 12
24,000
3,000
1,200
21,560
27,000
39,600
Gross Salary Income
1,16,360
2,400

Case (b): Ms. O is neither a director nor a shareholder in the employer company - When Ms.
O is neither a director nor a shareholder in the employer company, we have to ascertain
whether her total monetary emoluments after deduction u/s 16 exceed Rs. 50,000 or not. If it
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
exceeds, she becomes specified employee. In this case, her total monetary emoluments is arrived
at as follows:
Basic Salary + DA + CCA Deduction u/s 16
= 24,000 + 3,000 + 1,200 2,400
= Rs. 25,800
As total monetary emoluments does not exceed Rs. 50,000 Ms. O is considered as a non-
specified employee. Hence, the facility of free use of gas, electricity and water and provision of
free services of watchman, sweeper and gardner, and free use of motor car become non taxable
in the hands of Ms. O. The taxable salary income is computed below:

Rs. Rs.
DA (250 x 12)
CCA (100 x 12)
Free services of Watchman, Sweeper & Gardner
Motor car facility
24,000
3,000
1,200
Nil
Nil
Nil
Gross Salary Income
28,200
2,400

Problem Number Fifteen
Mr. P provides you the following details of income: Basic Salary Rs. 30,000; DA entering into
retirement benefits Rs.10,000; CCA Rs. 2,000; Free use of Big Car with driver for both official
and personal purpose; Free services of 3 domestic servants (Salary paid by company Rs. 2,000
per month per person); Free use of Gas, Electricity and Water (cost incurred by the company Rs.
28,000); Professional Tax paid by Mr. P Rs. 2,400. Compute the Taxable Salary Income of Mr. P.
Does it make any difference if Mr. P is a director in the employer company?

Solution
Free use of car, free services of domestic servants and free use of gas, electricity, water, etc., are
perquisites taxable only in the hands of specified employee. In the absence of specific
information in the problem, we have to assume that, Mr. P is neither a director nor a
shareholder in the employer company, and we have to ascertain whether his total monetary
emoluments after deduction u/s 16 exceed Rs. 50,000 or not. If it exceeds, he becomes specified
employee. In this case, his total monetary emoluments is arrived at as follows:
Basic Salary + DA + CCA Deduction u/s 16
= 38,000 + 10,000 + 4,400 2,400
= Rs. 50,000

As the total monetary emoluments does not exceed Rs. 50,000 (it is exactly Rs. 50,000) Mr. P is
considered as a non-specified employee. Hence, the facility of free use of car, free services of
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
domestic servants and free use of gas, electricity, water, etc., become non taxable in the hands of
Mr. P. The taxable salary income is computed below:

Rs. Rs.
DA (250 x 12)
CCA (100 x 12)
Free use of Motor Car
Free services of Watchman, Sweeper & Gardner
38,000
10,000
4,400
Nil
Nil
Nil
Gross Salary Income
52,400
2,400

Alternatively, if Mr. P is a director in the employer company, he becomes a specified employee
and hence, the free use of car, free services of domestic servants and free use of gas, electricity,
water, etc., become perquisites taxable in the hands of Mr. P. The taxable salary income is
computed below:
Rs. Rs.
DA (250 x 12)
CCA (100 x 12)
Free use of Motor Car {(2,400 + 900) x 12}
Free services of Watchman, Sweeper & Gardner (2,000 x 12 x 3)
38,000
10,000
4,400
39,600
72,000
28,000
Gross Salary Income
1,92,000
2,400
Note:
Mr. P is provided with the facility of free use of Big Car with driver for both official and
personal purpose, and the log book is not maintained. Hence the guidance value of Rs. 2,400
per month for car + Rs. 900 per month for driver facility is considered in the calculation of value
of perquisite in respect of motor car.

Problem Number Sixteen
Ms. Q is the Manager of a cloth mill. She receives every month Rs. 19,000 as Basic Pay, Rs. 4,000
as Dearness Pay, and Rs. 500 as Entertainment Allowance. She owns a house but the company
has provided her with the following amenities: Free services of Gardner, Sweeper and Cook
each of whom is paid Rs. 700 p.m; Free use of Refrigerator costing Rs. 10,000; Free supply of
Gas, Water and Electricity to which the company pays Rs. 13,500 annually. She herself owns a
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
car and uses it for both official and personal purposes but the company meets all the expenses
of maintaining the car. The expenses incurred by the company towards the car used for
personal purposes is estimated at Rs. 8,450. Her son is studying in a school run by the company
where the cost of education is Rs. 18,000 p.a. but the company is collecting only Rs. 300 p.m.
from her towards this facility. During the year she proceeded on leave to Simla and stayed in a
holiday home maintained by the company (the company incurs an expenditure of Rs. 30,000 for
this facility). During the year she has paid Rs. 2,400 as professional tax. Determine the Taxable
Salary Income of Ms. Q
Computation of Taxable Salary Income of Ms. Q
Rs. Rs.
Basic Pay (19,000 x 12)
Dearness Pay (4,000 x 12)
Free services of Gardner, Sweeper and Cook (700 x 12 x 3)
Free use of Refrigerator (10,000 x 10%)
Free supply of Gas, Water and Electricity
Car expenses paid towards personal use
School facility to son (18,000 12,000 3,600)
Holiday home facility
2,28,000
48,000
6,000
25,200
1,000
13,500
8,450
2,400
30,000
Gross Salary Income
3,62,550
2,400
Note:
1. Ms. Q is a specified employee as her monetary emoluments exceed Rs. 50,000. Free
services of domestic servants, free supply of gas, water, electricity, etc., are taxable in her
case.
2. Taxable value in respect of school facility to son is arrived at after deducting standard
value of Rs. 1,000 per month which is exempt and the amount recovered from Ms. Q

Problem Number Seventeen
Mr. R gives the under noted particulars of his income for the year ending 31-03-14: Basic Salary
after deduction of IT at source and own contribution to RPF Rs. 4,00,000; Dearness Allowance
52%; HRA 30%; CCA Rs. 300 per month. IT deducted at source Rs. 65,000; Own contribution to
RPF Rs. 85,000; Employers contribution to RPF Rs. 68,750; Interest credited to RPF at 11% Rs.
22,000; Holiday home facility worth Rs.22,500; During the year he has paid professional tax
Rs.2,400. Determine the Taxable Salary Income of Mr. R

Solution
Computation of Taxable Salary Income of Ms. R
Rs. Rs.
Basic Salary (see note 1)
HRA (5,50,000 x 30%)
5,50,000
2,86,000
1,65,000
DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
CCA (300 x 12)
3,600
2,750
3,000
22,500
Gross Salary Income
10,32,850
2,400
Note:
1. Basic salary after deduction of income tax and own contribution to RPF is given.
Therefore, basic salary before deduction is Rs. 5,50,000 (i.e., 4,00,000 + 65,000 + 85,000)
2. Actual contribution to RPF by the employer is Rs. 68,750. 12% of salary is Rs. 66,000
(i.e., 5,50,000 x 12%). Therefore, the excess contribution is Rs. 2,750 (68,750 66,000)
3. Interest credited to RPF over and above 9.5% per annum is taxable. Since the interest
credited is at 11%, the excess interest of 1.5% (i.e., 11% - 9.5%) is taken as taxable. It is
calculated as follows:
If 11% represents Rs. 22,000 how much is 1.5% i.e.,
11% = 22,000
1.5% = ?
Therefore, excess interest credited is (22,000/11) x 1.5 = Rs. 3,000

Problem Number Eighteen
Mr. S gives the following particulars of income for the year ending 31-03-14: Basic Salary (after
deduction of tax at source and own contribution to RPF at 15%) Rs. 4,75,000; Dearness
Allowance 52%; HRA 30%; CCA Rs. 300 per month; Tax deducted at source Rs. 47,750;
Employers contribution to RPF Rs. 97,550; Interest credited on June 22, 2012 to RPF at 12.5% Rs.
56,250; Holiday home facility worth Rs.45,200. During the year he has paid Rs.2,400 professional
tax. Determine the Taxable Salary Income of Mr. S for the AY 2013-14.
Solution
Computation of Taxable Salary Income of Mr. S
Rs. Rs.
Basic Salary (see note 1)
HRA (6,15,000 x 30%)
CCA (300 x 12)
6,15,000
3,19,800
1,84,500
3,600
23,950
13,500
45,200
Gross Salary Income
12,05,550
2,400

DR.R.K.SREEKANTH
VITTAM PUBLICATIONS
Notes:
1. Basic salary after deduction of income tax and own contribution to RPF is given. Since
deduction towards RPF is 15%, the net amount received plus tax deducted at source
represents 85%. Thus Rs. 5,22,750 (i.e., Rs.4,75,000 + 47,750) represents 85%. Therefore,
basic salary before deduction of income tax and own contribution to RPF is Rs. 6,15,000
(i.e., 5,22,750 x 100/85)
2. Actual contribution to RPF by the employer is Rs. 97,550. 12% of salary is Rs. 73,800
(i.e., 6,15,000 x 12%). Therefore, the excess contribution is Rs. 23,950 (97,750 73,800)
3. Interest credited to RPF over and above 9.5% per annum is taxable. Since the interest
credited is at 12.5%, the excess interest of 3% (i.e., 12.5% - 9.5%) is taken as taxable. It is
calculated as follows:
If 12.5% represents Rs. 56,250 how much is 3% i.e.,
12.5% = 56,250
3% = ?
Therefore, excess interest credited is (56,250/12.5) x 3 = Rs. 13,500

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