The Statement of Profit & Loss of Kamal Private Ltd., a domestic company engaged in manufacturing, shows net profit of ₹ 1,07,00,000 for the financial year ended on 31st March, 2026, after considering following items

The Statement of Profit & Loss of Kamal Private Ltd., a domestic company engaged in manufacturing, shows net profit of ₹ 1,07,00,000 for the financial year ended on 31st March, 2026, after considering following items: (A) Credited to the Statement of Profit and Loss : (i) Rent received from vacant land ₹ 2,50,000 (ii) Rent received (gross) from a commercial property owned by the company ₹ 5,00,000 (Tax deducted by tenant @ 10%) (iii) Profit on sale of plot ₹ 5,00,000 (iv) Dividend from Pink Inc., USA, a wholly owned subsidiary in February, 2026 ₹ 5,00,000 (B) Debited to the Statement of Profit and Loss : (i) Donation of ₹ 85,000 paid to Swachh Bharat Kosh. (ii) Actual contribution to the pension scheme of employees: ₹ 1,80,000. (iii) Bonus to employees ₹ 4,50,000. However, payment was made on 20th December, 2026. (iv) Provision made for income-tax ₹ 4,20,000 (including interest of ₹ 70,000 thereon) (v) Contribution of ₹ 1,00,000 to a University approved and notified under section 35(1)(ii). (vi) Interest of ₹ 1,50,000 on loan borrowed for acquiring shares in Pink Inc., USA. Additional Information: (1) Provision for audit fee ₹ 50,000 was made in the books for the year ended on 31st March, 2025 without deducting tax at source. Such fee was paid to auditors in October 2025, after deducting tax at source under Section 194J and tax so deducted was deposited on 15th December, 2025. (2) During the FY 2024-25, the company made a provision for an outstanding bill of ₹ 80,000 for purchase of raw material. Out of such outstanding amount, the company paid ₹ 40,000 in cash on 20th August, 2025. (3) During the year, the company has issued 1,00,000 equity shares of face value of ₹ 10 each at premium of ₹ 90 each. The fair market value is ₹ 60 per share at the time of issue of shares. (4) Plot was sold in March, 2026 for ₹ 50,00,000 was acquired by the company in January, 2024 for ₹ 45,00,000 (ignore Indexation). (5) The eligible salary and dearness allowance for the pension scheme referred to under section 80CCD is ₹ 10,00,000. (6) The company declared interim dividend @10% of share capital being ₹ 6,00,000 in September, 2025. On the basis of the above information, you are required to compute the following for Kamal Private Limited : (b) Income from capital gain, income from other sources and gross total income as per section 115BAA for the AY 2026-27 stating reasons for treatment of each item.