Illustration 11

Sri Jagadish's gross total income for the P Y 2018-19 in Rs. 12,50,000.It includes LTCG ₹ 50,000 and
SICG taxable at 15% ₹20,000.He paid ₹10 000 as medical insurance premium and ₹30,000 to HDFC
Bank towards educational loan of his son (interest ₹20,000,Principal ₹10,000).He made the
following donations during the year.
1) PMNRF ₹30,000
2) NDF ₹20,000
3) NCF ₹20,000
4) National Foundation for Communal Harmony- ₹5,000
5) Indian Institute of Science, Bangalore (national eminence) ₹20,000.
6) Books to local college(worth) ₹15,000
7) ₹20,000 given as aid to a poor student.
8) Local temple for renovation-₹5,000
9) for construction of college building-₹5,000
10) Recognised charitable trust-₹10,000
11) Karnataka Govt for family planning-₹10,000
12) To an approved High School for midday meal scheme (Rice) ₹5,000.
Compute the total income for the A.Y.2019-20.
Illustration 12.
Mr.Azad whose Gross Total Income ₹46,00,000 makes the following donations during previous year
ending 31-3-2019:
a) To Prime Minister's National Relief Fund ₹1,00,000
b) To National Defence Fund ₹2,00,000
c) To a temple of public worship for its repair(so notified) ₹2,00,000
d) To local college for the construction of auditorium ₹1,00,000
e) To a poor,most deserving student for his P.G.studies ₹20,000
f) To municipality ₹1,00,000
g) To Primary Health Centre Chandigarh for promotion of family planning ₹50,000
h) To Chief Minister's Earthquake Relief Fund Maharastra ₹20,000
i) Books worth ₹50,000 to a newly formed university
The gross total income included 10,00,000 as LTC gains 4,00,000 as winnings from C games
and 30,000 being short term capital gains taxable at 1%.
Compute his total income for the A.Y.2019-20.

Illustration 14.
Mr.Khanna has made the following donations during the A.Y.2019-20.

1) National Children's Fund ₹2,00,000

2) National Blood Transfusion Council ₹2,00,000
3) Kasturba Medical College ₹4,00,000
4) An approved charitable institution ₹ 2,00,000
5) Repairs of notified church ₹50,000
6) Help to poor student ₹20,000
7) Books donated to an approved college ₹30,000
 8) Congress I party ₹55,000
9) Municipality for family planning ₹80,000
His gross total income amounted to 62 lakhs. This included long term capital gains ₹2lakhs.During
the year he paid 18,000 as medical insurance premium. Compute the Total Income
Illustration 22.
Mr.Narendra has made the following donations during the A.Y.2019-20.
i)National Children's Fund ₹2,00,000.
ii) National Blood Transfusion Council ₹3,00,000
iii) Mysuru University ₹5,00,000.
iv) An approved charitable institution ₹2,50,000
V)Repairs of notified Gurudwara ₹1,20,000
vi) Help to poor student ₹35,000
Vii) Books donated to an approved college ₹57,500
viii) Congress I party ₹55,000
ix) Municipality for family planning ₹80,000
His gross total income amounted to 62 lakhs. This included long term capital gains 2 lakhs.
During the year he paid 48,000(Principal amount.30,000)towards the education loan. Compute the
Total Income.

Illustration 18.
Rituparna's Gross Total income is 10,50,000 which includes long term capital gains 1,00,000 interest
on education loan repaid 16,000 and Accrued interest on NSC 10,000.She made the following
donations during the previous year:
a)Prime Minister's Drought Relief Fund ₹20,000.
b)National Foundation for Communal Harmony ₹15,000
c)National Blood Transfusion council ₹9,000
d)National Children's Fund ₹8,000
e)Notified Church at Goa ₹18,000
f)Government hospital for building expansion ₹15,000
g)Family planning Association of India ₹12,000
h)Recognised political party ₹5,000
i)Scholarships to poor students ₹10,000
During the year she paid ₹20,000 as medical insurance premium. Compute her total income.
Illustration 19
Mr.Murali gives the following particulars for the previous year. Gross Total Income ₹10,00,000 This
includes LTCG ₹1,00,000 and STCG taxable at 15% ₹40,000. He paid ₹22,000 medical insurance
premium for self and ₹30,000 to SBI towards education loan of his daughter(Interest ₹20,000 and
Principal ₹10,000).He made the following donations during the previous year:
a) Rajiv Gandhi Foundation ₹30,000
b) National Foundation for Communal Harmony ₹20,000.
c) NDF ₹25,000.
d) Indian Institute of Science(National eminence) ₹30,000.
e) Govt.for construction of Hospital building ₹20,000.
f) Books for local school ₹50,000.
g) Local temple for Renovation ₹18,000. ₹
h) Govt.health centre for Family planning ₹15,000
i) Renovation of Taj Mahal ₹15,000.
Compute his total income for AY 2019-20.