1. Shivangi is employed with G Ltd at a salary of ₹ 25,000 per month. As G Ltd was in financial crisis, it paid the salary from January 2025 to March 2025 to R only in July 2025. Gross salary of Shivangi for AY 2025-26 is:
2. Mrs R, wife of R who is employed in G Ltd went for bypass surgery in England along with her husband. Expenses on medical treatment of wife and stay outside India of wife and R amounted to ₹ 7,00,000 as against ₹ 6,50,000 permitted by RBI Guidelines. Travel expenses amounted to ₹ 1,50,000. All expenses were reimbursed by the employer. The gross salary and income from other sources of the employee are ₹ 1,00,000 and ₹ 40,000 respectively. The taxable perquisite in this case shall be:
3. R is employed with S Ltd. He is provided with a motor car of 1.4 litres capacity by the employer which he has used partly for official purposes and partly for private purposes. The expenses of running and maintenance of motor car are also met by employer. Such facility shall:
4. Calculate the gross salary income of Mr X.
5. Calculate the taxable income of Mrs X
6. Anirudh stays in New Delhi. His basic salary is ₹ 10K p.m., DA (60% of which forms part of pay) is ₹ 6K p.m., HRA is ₹ 5,000 p.m. and he is entitled to a commission of 1% on the turnover achieved by him. Anirudh pays a rent of ₹ 5,500 p.m. The turnover achieved by him during the current year is ₹ 12L. The amount of HRA exempt u/s 10(13A) is:
7. Provision of RFA and motor car owned by Beta Ltd to its employee Mr Anand, where motor car is allowed to be used by Mr Anand both for official and personal purposes, is a:
8. X is an employee of Z Ltd who receives ₹ 1,25,000 as gratuity (he is covered under the Payment of Gratuity Act, 1972). He retires on 31.01.2025 after service of 29 years and 8 months. At the time of retirement, X drew monthly salary of ₹ 5,200 and monthly bonus of ₹ 2,000. Compute the amount of gratuity exempt from tax u/s 10(10) of the Income Tax Act, 1961.
9. Miss Riya has started working in a reputed company. This is her first job. She earned total income of ₹ 8 lakhs in PY 2024-25. While filing her return of income, she had a doubt with respect to deduction of transport allowance. Her father advised her that she cannot claim deduction of transport allowance while her friend told that maximum deduction of ₹ 1,600 p.m. in respect of the said allowance can be claimed. According to you, what is the correct treatment for the same?
