Õð´»ÜéL 560500

Bengaluru-560500
$ÈôÙ: 18004252229,18001034455 (ÅæòÜÈ÷Úè) 080 22546500 Telephone: 18004252229,18001034455 (Toll Free) or 080-22546500
¥æØ·Ú ¥çÏçÙØ× 1961 ·è ÏæÚæ 143(1) ·ð ¥Ïè٠˜æ INTIMATION U/S 143(1) OF THE INCOME TAX ACT, 1961
Ùæ× ¥õÚ ÂÌæ
Name & Address: ·×Ü·é×æÚ ÚæÁðàæ Âæ´Çð
KAMALKUMAR RAJESH PANDEY 83, ãÙé×æÙ ÂæÇæ
×éÜå‹Ç ·æòÜçÙ ×é´Õ§ü
83, Hanuman pada Mulund Colony
×é´Õ§ü ×ãæÚæcÅ÷Ú
Mumbai MUMBAI 400082 §´çÇØæ
MAHARASHTRA 400082 INDIA $ÈôÙ 917208871775
Ph:917208871775

çÙÏæüÚ‡æ ßáü ¥æ§ü Åè ¥æÚ Âý·æÚ ¥æÎðàæ ·è çÌçÍ Â˜æ â´ÎÖü â´!Øæ CPC/1920/A1/1919360324
A.Y. ITR Type: Date of Order: Communication Reference No:
ÂýçÌÎæØ ¥Ùé·ý× â´!Øæ
2019-20 ITR-1 ORIGINAL 11-08-2019
Refund Sequence No: 8636131620
139 E-Filing Acknowledgement No:
ÏæÚæ ·ð ¥´Ì»üÌ
Return filed under section : 139 § Èæ§çÜ´» ÂæßÌè â´!Øæ 672650890220719

×åÜ çßßÚ‡æè Îæç¹Ü ·ÚÙð ·è ÎðØ çÌçÍ Extended Due Date for Filing çßßÚ‡æè Îæç¹Ü ·ÚÙð ·è çÌçÍ SÍæØè ¹æÌæ â´!Øæ
Due Date for Filing Original Return: Original Return: Date of Filing Return:
PAN: BIQPP5345G
31-08-2019 31-08-2019 22-07-2019

¥æØ ·Ú â´»‡æÙæ INCOME TAX COMPUTATION (IN RUPEES)

·ý× çßßÚ‡æ ÎðÙð ßæÜð àæèáü ·ÚÎæÌæ mæÚæ ¥æØ çßßÚ‡æè ×ð´ ÏæÚæ 143(1)
çßßÚ‡æ ç¼° ŽØõÚð
â´!Øæ
As Provided by ·ð ¥ÏèÙ â´»ç‡æÌ
Sl.No. Particulars Reporting Heads Taxpayer in Return of As Computed Under
Income Section 143(1)
1 (i) ßðÌÙ âð ¥æØ GROSS SALARY 11,50,845 11,50,845
¥æØ àæèáü
(a) SALARY INCLUDING ALLOWANCES 11,05,693 11,05,693
HEADS
(b) VALUE OF PERQUISITES AS PER SECTION 17(2) 45,152 45,152
OF
(c) PROFITS IN LIEU OF SALARY AS PER SEC 17(3) 0 0
INCOME
(ii) LESS:ALLOWANCES TO THE EXTENT 50,589 50,589
EXEMPT U/S 10
(iii) Net Salary (i-ii) 11,00,256 11,00,256
(iv) DEDUCTION U/S. 16 (iva+ivb+ivc) 42,400 42,400
(a) Standard DEDUCTION U/S. 16 (ia) 40,000 40,000
(b) Entertainment allowance U/S. 16 (ii) 0 0
(c) Professional tax 16(iii) 2,400 2,400
(v) INCOME CHARGEABLE UNDER THE HEAD
'SALARIES' (iii-iv) 10,57,856 10,57,856
2 »ëã â´Âçžæ âð ¥æØ
TYPE OF HOUSE PROPERTY
(i) GROSS RENT RECEIVED/RECEIVABLE/LETTABLE
VALUE DURING THE YEAR 0 0
(ii) TAX PAID TO LOCAL AUTHORITIES 0 0
(iii) ANNUAL VALUE (i-ii) 0 0
(iv) 30% OF ANNUAL VALUE 0 0
(v) INTEREST PAYABLE ON BORROWED CAPITAL 0 0
(vi) Arrears/ Unrealized rent received during the year
less 30% 0 0
(vii) INCOME CHARGEABLE UNDER THE HEAD
'HOUSE PROPERTY' (iii-iv-v)+vi 0 0
ÙôÅ ·ëÂØæ ˜æ ÃØßãæÚ ×ð´ ˜æ â´ÎÖü â´!Øæ,¥æÎðàæ ·è çÌçÍ ¥õÚ SÍæØè ¹æÌæ â´!Øæ $ÁMÚ çܹð´
*NOTE: Always quote: Communication Reference Number, Date of Order and PAN.
¥»Ú ¥æ·ð mæÚæ Îæßæ·ëÌ Úæàæè ¥õÚ »ç‡æÌ Úæàæè ×ð´ ·ô§ü ¥´ÌÚ ãñ Ìô ßã ¥ÙéÕ´Ï §üâ ¥æÎðàæ ·ð âæÍ â´Ü‚Ù
kamalrpandey007@gmail.com § ×ðÜ ¥æ§üÎè ×ð´ ÖðÁæ »Øæ ãñ
In case there is variance in figures, 'As entered' in return and 'As computed' , an annexure with relevant schedules is enclosed along with intimation order and sent to
kamalrpandey007@gmail.com

Page 1 of 7
19052607789000
˜æ â´ÎÖü â´!Øæ
Communication Reference No. CPC/1920/A1/1919360324
SÍæØè ¹æÌæ â´!Øæ PAN: Ùæ× Name çÙÏæüÚ‡æ ßáü A.Y. ¥æÎðàæ ·è çÌçÍ Date of order
KAMALKUMAR RAJESH PANDEY
BIQPP5345G 2019-20 11-08-2019

·ý× ·ÚÎæÌæ mæÚæ ¥æØ çßßÚ‡æè ×ð´

çßßÚ‡æ çßßÚ‡æ ÎðÙð ßæÜð àæèáü ÏæÚæ 143(1)
â´!Øæ ç¼° ŽØõÚð
As Provided by ·ð ¥ÏèÙ â´»ç‡æÌ
Sl.No. Particulars Reporting Heads Taxpayer in Return of As Computed Under
Income Section 143(1)
¥‹Ø âå˜æô´ âð ¥æØ
INCOME FROM OTHER SOURCES
0 0
3 Less: Deductions u/s 57(iia) 0 0
(applicable for family pension only)
â·Ü ·éÜ ¥æØ
4 10,57,856 10,57,856
GROSS TOTAL INCOME (4=1+2+3)

5 ¥hæØ VI (a) 80C 95,099 95,099

° ·ð ¥ÏèÙ (b) 80CCC 0 0
·éÜ ·ÅõçÌØæ´ (c) 80CCD (1) 0 0
Deduction
(d) 80CCD (1B) 0 0
(e) 80CCD (2) 0 0
under
Chapter (f) 80CCG 0 0
VIA (g) 80D 0 0
(ia) HEALTH INSURANCE PEMIUM
0 0
(ib) MEDICAL EXPENDITURE
0 0
(ic) PREVENTIVE HEALTH CHECK-UP

0 0
(h) 80DD 0 0

(i) 80DDB 0 0

(j) 80E 0 0
(k) 80EE 0 0
(l) 80G 2,400 2,400
(m) 80GG 0 0
(n) 80GGA 0 0
(o) 80GGC 0 0
(p) 80TTA 0 0
(q) 80TTB 0 0
(r) 80U 0 0

6 ¥hæØ VI ° ·ð ¥ÏèÙ ·éÜ ·ÅõçÌØæ´

TOTAL DEDUCTIONS UNDER CHAPTER VIA
(Total of 5(a) to 5(r)) 97,499 97,499
7 ·ÅõçÌØæ´ ·ð ÕæÎ ·éÜ ¥æØ 9,60,360 9,60,360
TOTAL INCOME AFTER DEDUCTIONS 7=(4-6)

·éÜ ¥æØ ÂÚ ·Ú 1,04,572 1,04,572

8
TAX PAYABLE ON TOTAL INCOME
·Ú ·è ŽØõÚæ
9 REBATE U/S 87A ÀåÅ Øå/°â 0 0
87A
10 ÀåÅ ·ð ÕæÎ ¥æØ·Ú
TAX TAX PAYABLE AFTER REBATE 10=(8-9)
1,04,572 1,04,572
DETAILS
×æŠØç×· °ß´ ©‘¿ çàæÿææ ©Â·æÚ âçãÌ çàæÿææ ©Â·æÚ
11
HEALTH AND EDUCATION CESS @4% ON (10) 4,183 4,183

Page 2 of 7
˜æ â´ÎÖü â´!Øæ
Communication Reference No. CPC/1920/A1/1919360324
SÍæØè ¹æÌæ â´!Øæ PAN: Ùæ× Name çÙÏæüÚ‡æ ßáü A.Y. ¥æÎðàæ ·è çÌçÍ Date of order
KAMALKUMAR RAJESH PANDEY
BIQPP5345G 2019-20 11-08-2019

·ý× çßßÚ‡æ çßßÚ‡æ ÎðÙð ßæÜð àæèáü ·ÚÎæÌæ mæÚæ ¥æØ çßßÚ‡æè ×ð´ ÏæÚæ 143(1)
â´!Øæ ç¼° ŽØõÚð
·ð ¥ÏèÙ â´»ç‡æÌ

Sl.No. Particulars Reporting Heads As Provided by As Computed Under

Taxpayer in Return of Section 143(1)
Income
·Ú ÚæãÌ âð Âåßü â·Ü ·Ú Îæç؈ß
12 GROSS TAX LIABILITY BEFORE
TAX RELIEF (Total Tax and Cess) 1,08,755 1,08,755
12=(10+11)

13 ·Ú ÚæãÌ ÏæÚæ 89(1) ·ð ¥ÏèÙ ÚæãÌ

TAX RELIEF RELIEF U/S 89(1) 0 0

·éÜ ¥æØ ·Ú ·éÜ ¥æØ ·Ú Îæç؈ß

14 Îæç؈ß
TOTAL INCOME TAX LIABILITY
balance tax after relief 1,08,755 1,08,755
TOTAL 14=(12-13)
INCOME TAX
LIABILITY

234A ·ð ¥ÏèÙ ŽØæÁ

â´ÎðØ ŽØæÁ
15 0 0
(a) 234A INTEREST
INTEREST
PAYABLE 234B ·ð ¥ÏèÙ ŽØæÁ
0 0
(b) 234B INTEREST

234C ·ð ¥ÏèÙ ŽØæÁ

(c) 234C INTEREST
0 0

234F àæéË·
0 0
(d) Fees U/s 234F

·éÜ ŽØæÁ Îæç؈ß

16 TOTAL INTEREST AND FEE 0 0
16=[15(a)+15(b)+15(c)+15(d)]

â·Ü ¥æØ ·Ú Îæç؈ß

AGGREGATE INCOME TAX LIABILITY
17 17=(14+16) 1,08,755 1,08,755

18 â´Îžæ ·Ú Åè Çè °â
(a) TDS 1,09,254 1,09,254
PRE-PAID Åè âè °â
TAXES (b) TCS 0 0
¥ç»ý× ·Ú
(c) ADVANCE TAX
0 0
SßØ´ çÙÏæüÚ‡æ ·Ú
(d) SELF ASSESSMENT TAX 0 0
19 ·éÜ â´Îžæ ·Ú
TOTAL TAX PAID 1,09,254 1,09,254
19=[18(a)+18(b)+18(c)+18(d)]

ÂýçÌÎæØ Úæçàæ
20 REFUND AMOUNT 20=(19-17)
500 499

21 ·ÚÎæÌæ ·ð ·æÚ‡æ ÎðÚè (×ãèÙô´ ×ð´)

DELAY ATTRIBUTABLE TO TAX PAYER (IN
MONTHS)
N/A 0
ÂýçÌÎæØ
ÂýçÌÎæØ ÂÚ ÏæÚæ 244A ·ð ¥ÏèÙ ŽØæÁ
22 REFUND INTEREST U/S 244A ON REFUND N/A 0
(on item 20 above)

Page 3 of 7
19052607789000
 ˜æ â´ÎÖü â´!Øæ
Communication Reference No. CPC/1920/A1/1919360324

SÍæØè ¹æÌæ â´!Øæ PAN: Ùæ× Name çÙÏæüÚ‡æ ßáü A.Y. ¥æÎðàæ ·è çÌçÍ Date of order
KAMALKUMAR RAJESH PANDEY
BIQPP5345G 2019-20 11-08-2019
·ÚÎæÌæ mæÚæ ¥æØ çßßÚ‡æè ×ð´ ÏæÚæ 143(1)
·ý× çßßÚ‡æ çßßÚ‡æ ÎðÙð ßæÜð àæèáü ç¼° ŽØõÚð
â´!Øæ ·ð ¥ÏèÙ â´»ç‡æÌ
As Provided by As Computed Under
Taxpayer in Return of Section 143(1)
Sl.No. Particulars Reporting Heads Income
23 ÏæÚæ
244A ·ð ¥ÏèÙ ŽØæÁ ÂÚ ·ÅõÌè ç·Øæ »Øæ Åè. Çè. °â. 0
NA
TDS DEDUCTED ON INTEREST PAID U/S 244A
(on item 22 above and for non-residents only)

·éÜ ¥æØ ·Ú ÂýçÌÎæØ

24
TOTAL INCOME TAX REFUND 24=(20+22)
500 499

â´ÎðØ ·Ú àæéh â´ÎðØ Úæçàæ

25 TAX NET AMOUNT PAYABLE 0 0
PAYABLE 25=(17-19)

26. Total outstanding demand and interest payable under sec220(2)

to the extent adjusted with refund amount. 0
(Please refer to the Annexure - Outstanding Demand details attached, to know the
outstanding amounts in detail, if any)
27. àæéh ÂýçÌÎðØ Úæçàæ
NET AMOUNT REFUNDABLE 27=(24-26) 500

28. ÂýçÌÎæØ ¥Ùé·ý× â´!Øæ 8636131620

Refund Sequence No:

29. àæéh â´ÎðØ Úæçàæ 0

NET AMOUNT PAYABLE 29=(17-19)

30.×æ´» Âã¿æÙ â´!Øæ

Demand Identification No:

Page 4 of 7
˜æ â´ÎÖü â´!Øæ
Communication Reference No. CPC/1920/A1/1919360324

SÍæØè ¹æÌæ â´!Øæ PAN: Ùæ× Name çÙÏæüÚ‡æ ßáü A.Y. ¥æÎðàæ ·è çÌçÍ Date of order
KAMALKUMAR RAJESH PANDEY
BIQPP5345G 2019-20 11-08-2019

ÙôÅ÷â:

--> ¥æØ·Ú ¥çÏçÙØ×, 1961 ·è ÏæÚæ 244 ° ·ð ÌãÌ ŽØæÁ ·è »‡æÙæ ÂýçÌÎæØ ·ð ÁæÚèãôÙð·èÌæÚè¹ Ì· ·è ÁæÌè ãñÐ
--> ÂýçÌÎæØ ·ðßÜ 100 LÂØð âð ¥çÏ· Úæçàæ ·ð çÜ° ÁæÚè ç·° Áæ°´»ðÐ
--> ¥æØ·Ú çßÖæ» ·è ¥ôÚ âð SÅðÅ Õñ´· ¥æòÈ §´çÇØæ (ÂýçÌÎæØ Õñ´·Ú) mæÚæ ÂýçÌÎæØ ÁæÚè ç·Øæ »Øæ ãñÐ ÂýçÌÎæØ çSÍçÌ çßßÚ‡æ ßðÕâæ§Å "www.tin-nsdl.com" âð " ·Ú ÂýçÌÎæØ ·è çSÍçÌ"
·ð ÌãÌ Âýæ# ç·Øæ Áæ â·Ìæ ãñÐ ÂýçÌÎæØ ·è Âýæç# ×ð´ ç·âè Öè ·çÆÙæ§ü Øæ ÎðÚè ·ð ×æ×Üð ×ð´, ·ëÂØæ ÂýçÌÎæØ ·è çSÍçÌ ÁæÙÙð ·ð çÜ° SÅðÅ Õñ´· ¥æòÈ §´çÇØæ ·æòÜ âð´ÅÚ Ù´ÕÚ 18004259760
·ô ·æòÜ ·Úð´Ð-
--> ×æ´» ·ð ×æ×Üð ×ð´, §â âå¿Ùæ ·ô ¥æØ·Ú ¥çÏçÙØ×, 1961 ·è ÏæÚæ 156 ·ð ÌãÌ ×æ´» ·è âå¿Ùæ ·ð M ×ð´ ×æÙæ Áæ â·Ìæ ãñÐ ÌÎÙéâæÚ, ¥æ·ô §â âå¿Ùæ ·è Âýæç# ·ð 30 ç¼Ùô´ ·ð
ÖèÌÚ ÂåÚè ×æ´» ·æ Öé»ÌæÙ ·ÚÙð ·ð çÜ° ¥ÙéÚôÏ ç·Øæ ÁæÌæ ãñÐ
--> ¥æ·ô ¥ÙéÚôÏ ãñ ç· §â ¥æÎðàæ / âå¿Ùæ ·ð ¥ÙéâæÚ ¥æòÙÜæ§Ù çÜ´· (çÜ´·) Øæ àææÚèçÚ· M âð â´Ü‚Ù ¿æÜæÙ ·æ ©ÂØô» ·ÚÌð ãé° ç·âè Öè ¥çÏ·ëÌ Õñ´· ·è àææ¹æ ·ð ¥ÙéâæÚÐ
--> §â âå¿Ùæ ×ð´ çßßÚ‡æ ·è »§ü ¥æØ / ãæçÙ Øæ ·Ú ·ýðçÇÅ çßßÚ‡æô´ ·è »‡æÙæ ÏæÚæ 143(1) ·ð ÂýæßÏæÙô´ ÂÚ ¥æÏæçÚÌ ãñ ¥õÚ ·Ú ÎæÌæ mæÚæ ¥ÂÜôÇ ·è »§ü ¥æØ ·è ¥æØ ×ð´ ¥´ÌÚ ãô â·Ìè ãñÐ
âæ×æ‹Ø ˜æéçÅØô´ ·ð ÕæÚð ×ð´ ¥çÏ· ÁæÙÙð ·ð çÜ°, çÁâ ÂÚ çÚÅÙü ·è Âýç·ýØæ ·ÚÌð â×Ø âð ×ÌÖðÎ ãôÌð ãñ´, ¥æ çِÙçÜç¹Ì çÜ´· ×ð´ ©ÂÜŽÏ ÎSÌæßðÁô´ ·æ ©ËÜð¹ ·Ú â·Ìð ãñ´Ð
https://incometaxindiaefiling.gov.in -> Help Tab -> E - Filing (Check Points For e-Filing Return)
--> Øç¼ ¥æ ×æÙÌð ãñ´ ç· §â âå¿Ùæ / ¥æÎðàæ ·ð ç·âè Öè çãSâð ×ð´ â´àæôÏÙ ·è ¥æßàæ÷Ø·Ìæ ãñ, Ìô ¥æ â´àæôÏÙ ·ð çÜ° °· ¥æòÙÜæ§Ù ¥æßðÎ٠˜æ Îæç¹Ü ·Ú·ð ¥æØ·Ú ¥çÏçÙØ× 1961
·ð ÏæÚæ 154 ·ð ¥ÙéâæÚ ¥ÙéÚôÏ ·Ú â·Ìð ãñ´Ð ¥ÙéâÚ‡æ ·è ÁæÙð ßæÜè Âýç·ýØæ¥ô´ ÂÚ ç·âè Öè âãæØÌæ ·ð çÜ°, ·ëÂØæ Îð¹ð´Ð
https://incometaxindiaefiling.gov.in/eFiling/Portal/StaticPDF/Rectifcation_Manual
--> âéÏæÚ ¥ÙéÚôÏ ÎüÁ ·ÚÙð ·ð çÜ°, ·ëÂØæ http://incometaxindiaefiling.gov.in ÂÚ ¥ÂÙð ØåÁÚ ¥æ§üÇè ¥õÚ ÂæâßÇü ·ð âæÍ Üæòç»Ù ·Úð´ ¥õÚ ×ðÚæ ¹æÌæ ¥ÙéÖæ» ·ð ÌãÌ âéÏæÚ ¥ÙéÚôÏ ¿éÙð´Ð

19052607789001 Page 5 of 7
 ˜æ â´ÎÖü â´!Øæ
Communication Reference No. CPC/1920/A1/1919360324

SÍæØè ¹æÌæ â´!Øæ PAN: Ùæ× Name çÙÏæüÚ‡æ ßáü A.Y. ¥æÎðàæ ·è çÌçÍ Date of order
KAMALKUMAR RAJESH PANDEY
BIQPP5345G 2019-20 11-08-2019

Note:

--> Interest under section 244A of the Income Tax Act, 1961 is computed up to the date of issue of the refund.

--> Refunds will be issued only for amounts exceeding Rs. 100.

--> The Refund, is issued by State Bank of India (Refund Banker) on behalf of the Income Tax Department. The Refund status details can
be obtained from website www.tin-nsdl.com, under "Status of Tax Refunds". In case of any difficulty or delay in the receipt of refund,
kindly call the State Bank of India Call Center number 18004259760 to know the status of refund.
--> In case of Demand, this intimation may be treated as Notice of Demand under section 156 of the Income Tax Act, 1961.
Accordingly, you are requested to pay the entire Demand within 30 days of receipt of this intimation.
--> You are requested to pay the tax demand as per this order/Intimation either online (Link) or physically with any authorized bank branch using
the enclosed challan.
--> The computation of income/loss or the tax credit particulars as reported in this Intimation are based on the Provisions of Section 143(1)
and might differ from the inputs in the Return of Income uploaded by the tax payer. To know more about the Common Errors that
result in such differences while processing of the Return, you may refer to the documents available in following link.
https://incometaxindiaefiling.gov.in -> Help Tab -> E - Filing (Check Points For e-Filing Return).
--> If you consider that any part of this Intimation/order requires amendment, you may request the same as per section 154 of
The Income Tax Act, 1961 by filing an online application for rectification. For any assistance on procedures to be followed,
please refer to https://incometaxindiaefiling.gov.in/eFiling/Portal/StaticPDF/Rectification Manual
--> To file rectification request, please log in to http://incometaxindiaefiling.gov.in with your User ID and Password and choose
Rectification Request under My Account section.

Digitally signed by AMRIT RAJ SINGH

Date: 20190814203521
Reason: DIGITALLY SIGNED
Location: BANGALORE - CPC

AMRIT RAJ SINGH

Deputy Commissioner of Income Tax, CPC

Øã Â˜æ ·´ŒØåÅÚ âð ÕÙæ ãñ ¥õÚ §â ÂÚ ãSÌæÿæÚ ·æ ÚãÙæ ÁMÚè Ùãè´ ãñ. §ü×ðÜ mæÚæ ÖðÁð »Øð ×æ×Üð ×ð´ Øã ¥æØ·Ú çßÖæ» âèÂèâè ·ð çÇçÁÅÜ ãSÌæÿæÚ ·ð âæÍ ãSÌæÿæÚ ç·° ãñ, Áô âå¿Ùæ Âýõlôç»·è ¥çÏçÙØ× 2000 ·ð ÌãÌ °· Âý×æç‡æÌ
ÂýæçÏ·æÚè âð Âýæ# ãñ. ç·âè Öè ÁæÙ·æÚè ·ð çÜ°, ·ëÂØæ ªÂÚ ç¼° ÅðÜè$ÈôÙ Ù´ÕÚ ÂÚ ·æòÜ ·Úð´ ¥õÚ â´¿æÚ â´ÎÖü â´!Øæ ©ËÜð¹ ·Úð´.
This communication is computer generated and may not contain signature. Where sent by email, this is signed with the digital signature of the Income Tax Department - CPC,
which is obtained from a certifying authority under the Information Technology Act, 2000. For any queries, please quote the Communication Reference Number and call on the
telephone number provided above.

Page 6 of 7
 ˜æ â´ÎÖü â´!Øæ CPC/1920/A1/1919360324
Communication Reference No.

SÍæØè ¹æÌæ â´!Øæ PAN: Ùæ× Name çÙÏæüÚ‡æßáü A.Y. ¥æÎðàæ ·è çÌçÍ Date of order
KAMALKUMAR RAJESH PANDEY
BIQPP5345G 2019-20 11-08-2019

LESS ALLOWANCES TO THE EXTENT EXEMPT U/S 10

As Provided by As Computed
SI. REPORTING HEADS Taxpayer in Under
NO Return of Income Section 143(1)

1 Sec 10(13A)-Allowance to meet expenditure incurred on house rent 50589 50589