nate

Paga
TaxhHon Numeneals
ALResfdeonbol Stats
Cotena for Rendent

I82 days n Previos year

) 365 days YmiYe jn hefo yeas

6o day ia prerfous year

Resdent

ROR -AOR

preeedig yeas o Ay

i in preniaus TKs he stayed for i) fa the previve 7 y

30 dya

QMr. A Bs a leuw graduote fom Punjak Vaverstty

LHe went abnad 1 6me a te fx study
bunes
20 Aug 2024, fnd the vsidensHal stats of y A
fo the year 2022-23,

2022-2023
Assesment
202)- 202
Preylous yeaz
Left TDndia 20 Avg 202)

A s Tesident qcc to (2) 1ten'a and KoR

 Datc
Page

My. B a foreimeY and a hlm produeY comey

to Tnia veny yeay f loo day Shce 19¢5
Status fy the
sesmnent yRaY 2ol-23.

Assesment yea 2022-23

previyouI yearE 2021-22

NOR,

ACeme Dndlo
to Inda for 1 t?me 4t Oober
2021 and he left in the next fnn éal y ean,
Hhe ye'dented status a
202 -202. preVÝous yeas

Poreís year 202|-202

A Teident
and nt ozdinay eident.
Came
4 Dec 2021 an he went ba k n Sep2022.
Rad0ut hi Teidenb'al Stats Py
202 -22 and
2022-23,
Tn Prevígus yean == 2021-22 Ln Py 20223
A stay ed for oay 4day
Asnot reydert Non -Redet
 Date
Paqe

(2) Caþitad Ghasn

full vawe of conyderahon Exþendtre on
trnsteN
Wet coiderah'on
Cost of Acquiskan
-Cost of improvement

For Lory Tem Caplted han,

Ful vowe of cons?derabon -
banste
Net idereton.

Tndexed cost af Aca

Indexed cot of Imfr

TCG.

Tkdexed cost ot Acquskon

= Cost of Aceutthin x Tredex of
transer yean,

’ Amont of eehon
of exephon - Cot of new aset
apited galas
M, A has a Yea'dent'al hovseprohe In
Chaundigah which wa prhased in a yea
J997 for 20L T wwes tansfeed
2022 trenster
he puchaed anstheY Yeldenbal pheny
March 202.3 Compute
the cabltalon cnd he amont ot exephon,
NOte' Lndexcd of tarfer yeaY i iven Ia aeyhon.
 Date
Pace

Fuu valve ofCons'deraton -bam e cepenc

go L
89 Lakh CNet Conidokon

Tndexed cot of acquinkon

Cost of aLguishom X ndex of

bautn year

20L x 3

6340o

Net coslderahm Tndexed cojt of

25 60,gbo LTCG..

Now, Amont ot exemphin Cast Of new

27L X 256pb

776,629. 2)
 Data
Paga

M A had put. Comyany share that were aqived

3L n the yeaY /993 He Sold hem
Ot 2021 foy ys.roL tis nwds the
tans fer exhendihre o f i So,oo He owns 1
Resdentad house propenty n the dae of bransfesy
of shae He Phaseresidnhias
March 202
Gasns end explcun haw muck he euempt.

Fl value of iderabon = Ys.so L

Torafe exþenseA - So K

Net cnsdeehon

Tndered cost of Qq'sIh'en z

Amt oÉ eephen 25L x 3r19

|9H b66.

Copitad Gain - 3S, Y9,0rO

Ant of emphon 9,666
 Date

3) Aystuttoral
Detemne net Pgviultol Thome and Non
Agultsal faome.
ognultal inwme +
3) Calwlated tax on ogqregekd înome deemtoe
net in come.
Add net înome (agmultro) to the besie eempoo
Cnd cetulak tex k t on Suh agfrcgoted
talome
5) Reduce the cmgunt of tex deter ine under ep
sdeeratij sep3.
4) Add rhange (if a ond Cess.
Net Agzulhrad incme z oss ogmultl
Agriulhoel espesc.
Net agultre iacome
Nom Agiultel inome 3, So,oo
Calulote knal tex iolbility
ncome

3,00, 0DO (Baic eremptim lin)

-3,0,bDBEL)
LSo,m
 4500

Mr X, a resident has brovídcd the

çiiy Tnme from Huse pnhety

|n ome
Gnd t tax
iabiig
Acrding to Step 2,
Net agriultral in Lome = Y,80, ovo - I,90,o,
3,l0,oO

5,30, JUO

5,30, ovO + 3lo, ov0

8,90, oD
 Data
Poge

SHep 3
8, 4o,oUO
3-0D, 0DD (6aíC exemphon limt)

S,10,0UD t 3,0, OBEL)

-SSoo

step

460
L, Soot 460
IL96 o (hnal tax Wabiby)
 Date
Page

YRelate d to HRA (House Rent Agwane)

Mebo étres iie. Delhe Othen a'hes

kolkate, Mwmber, Chenaa)

) HRA_ Qcally receved for Same

the relevant pemod

2)Rent þuid salary Q)Same

)lo2 of Salany )
tor the yelevant þemod

3) 5o. of Jalay fy
fur th 3) 40 of salay fo
Ylewant pen'od the velevcnt bemb d.

Mr. X has follawing-xeeist from his

emplmyex
2) DA 6, uo0 Plm
3) Commisston = So,000 PIA

HRA

fad Qutthe amont of HRA eyible for

Yent of auvming
that he paid
Jbeson /mon fr
fy hss accondah'n
ot kanbw
 Dats

HRA Ceived IS,U0D 12

16,Uo x2

Now,

5S2DO
55, 2o0
I36,&¡o

of 5 2 0 o
229 &o

Tome from Huse Proþety

Erpeued Rent Feu'y Rent
Mupcd volwe
wwheren is h'yher)
But nlled to Standad Vedue

and,
Actd Yent yecehed =

= Atval rent - Ret fur vacant penod -

Unteaiz ed rent.
 Date
Poge

Step 1
Comute 6e
ER= Highey of MV and FR but Yeumted to Sk

Lompute Achal rent xecelved reieivcble

Step 3
ompane ER and Achual ent rece?ved

GAV ß the highex o£ ER and Aca rent reeied

GAV Gros Annwal vodve. A)
Less-Muniol TaxeA
A -B Net Amul volwe

Les' Deduchon
o) 302of NAv
(b) taterest

Ia come bom HoMe popeny

NAV after deduhm ont
 Dats
Poge

X hoy a
popenty whore muniipol vawe is
I,30, annum, The fauy Yert is
the l,lo, oro /annun
stendard YNt is , 20,o0 Pa. The
propentyP. y.
the
Let out fr l,oUo mntth
thrvgho
He
Unvealized sat Yent was
pu'd muniipal texes loz of munipel
Vawat'on. Lnteyert on borwed
catitd
Yo,ovo fr the y. Compte he 'acome
Hse propenty

6peted Rent lo,o9

Nw

GssAnnyal vaue = , GUO

Tares n mwnupd volwe = B,oUD

Net nnwal valwe =

0edvchm,
302 of AV

32,4 oD

teret Yo, ou0

Totel deduchon
 ) Date
Poge.

hom House
hcome fom op ery = lo

3 S 6o

ane Co-wnes of hvse

and theirShares are deHnite Qnd ascertainabie ohenty
So,222S%. ref. Hose prpeny wa
constted n I Dec 2024and the anwol
Taterest payable-fr a Loan taken fy cowymon
2,00,O t r the panblay P.y.
Exþeed rent is 4,o, and owal
Yent xeceiedis 3,SojoomunUpad ases
pald is 7240O bnd the acme bomhos

Expeced yent = Yo,ro

Ahual ent Yeceved 3,so,oD

m Annul vawe

Ne nwad vaue=

Deduchns,
302._of NAV

reret 2,00,oo

Toted dedun 3,4,go

 Date

Poqa

heome bom hoUJe þropenty 3.80, 0U0 -3, )4,0o

66o0o

For B,
66,o0rg- x 22

Foy C
66,o x2