Mohan is sales manager of Khan Co Ltd., at Mumbai. He furnishes you the following details for the year ended 31st March, 2018: Basic salary up to 31st August, 2017 ₹50,000 per month. Basic salary from 1st September, 2017

Computation of Total Income of Mr. Mohan for the Assessment Year 2018-19 Particulars Amounts (₹) Basic Salary (₹50,000 * 5) 2,50,000 Basic Salary (₹70,000 * 7) 4,90,000 Dearness Allowance (50% of Basic pay i.e. 50% of ₹2,50,000 + ₹4,90,000) 3,70,000 Transport Allowance (₹2000 – ₹1600) * 12 4,800 Tax on employment paid by the employer 3,000 Motor Car Perquisites - engine cubic capacity more than 1.6 liters. Entire running expenses met by the employer and the car is used both for official and personal use by the employee. (₹2400 * 12) 28,800 Provident Fund contribution of employer (not in excess of 12% of Basic + Dearness Allowance for retirement benefits) [₹ 7,40,000 * 15% i.e. 1,11,000] - [12% of (7,40,000 + 3,70,000 i.e. 1,33,200)] - Gross Salary 11,46,600 Less: Professional Tax (7,000) Gross Total Income 11,39,600 Less: Deduction under chapter VI-A Section 80C in respect of RPF contribution (1,20,000) Section 80G in respect of Prime Minister's Relief Fund (20,000) Total Income 9,99,600