Mr. J is an employee in accounts department of Bharat Ltd., a cellular company operating in the regions of eastern India. It is engaged in manufacturing of cellular devices. During F.Y. 2023-24, following transactions we

Mr. J is an employee in accounts department of Bharat Ltd., a cellular company operating in the regions of eastern India. It is engaged in manufacturing of cellular devices. During F.Y. 2023-24, following transactions were undertaken by Mr. J: (i) He attended a seminar on "Perquisite Valuation" Seminar fees of ₹ 25,000 was paid by Bharat Ltd. (ii) Tuition fees of Mr. H (son of Mr. J) paid to private coaching classes (not having any tie-up with Bharat Ltd.) was reimbursed by Bharat Ltd. Amount of fees was ₹ 50,000. (iii) Ms. S (daughter of Mr. J) studies in MPS Public School (owned and maintained by Bharat Ltd.). Tuition fees paid for Ms. S was ₹ 1,500 per month by Mr. J. Cost of education in similar institution is ₹ 10,500 per month. What shall be the amount which is chargeable to tax under the head "salaries" in hands of Mr. J for A.Y. 2024-25?