Para 329.

1 ■ e-FILING OF INCOME-TAX RETURN

S46
· me-tax return from the data given below -
329 1 Case study 1 - Generate mco

Name
Father's Name
PAN
Raman K. Mehta
Shyam K. Mehta
ABNPM2312P --------
Date of birth
Addres s
Mobile No.
e-mail ID
10/01/1 972
94A/11 7, Marath wada Street, Pune - 412105 (Mahar ashtra)
7254122548
raman1 84@gm ail.com
-- -
Residen t and ordinar ily residen t (he was in India for 310 days during
Residential status the prev~
year 2021-22)
Return to be filed under
which section
139(1), origina l return -
Name and address of Amar Consul tants, 4/95/1 0, Shiv Street, Station Road, Pune - 412107
employ er (Mahar ashtra)
PAN of employ er AANCA 3219Q
Director in any compan y No
(1-J- 1£!;) irt6 ~

Shareho lding in unlisted Nil

7 ' ). ;,J:Ompanies
1, e,- l1 tt,/13I
No. of bank accounts held 1
A l--' lJY, ti/ l.. 5'y assessee at any time
(including opened / closed)
during the previou s year
Details of bank account s Name of bank Yes Bank
Accoun t No. 45871264985
IFS Code YESB0000008
Type of accoun t Saving
Date of filing 22/07/2 022
Place of filing return Pune
Income details - Income details are given below -

Rs.
Income from salary (as per Form No. 16 given by employer)
Basic salary
ranspor tallowa nce 1,68,00,000
unch allowan ce 19,200
House rent allowan ce (entire amoun t taxable) 18,000
fr Childre n educati on allowan ce [fully exempt under section 10(14)]
Leave salary (fully taxable)
1, 36,000
2,400
Convey ance allowan ce for local travelli ng - 18,000
- Convey ance allowan ce receive d from employ er
- Convey ance allowan ce exempt under section 10(14) / 34,000
Leave travel concession (LTC) - 8,000
- LTC receive d from employ er - f/r1. ~" .2 Lt',._.., 'v-1- c...
- LTC exempt under section 10(5) 58,000
Income from Jwuse property (seif-occupied)(address given above) 52,000
Munici pal tax
Interest on borrow ed capital 68,000
insuran ce/gene ral insuran ce premiu m 2,75,000
48,000
from other sources
interest (FD) (net of TDS @ 10%)
ton savings bank accoun t in Yes Bank 9,00,000
on income -tax refund (received on Februa ry 10, 2022 for the assessm 37,410
ent year 2021-22) 9,110
s from gross total income
tion80C
1,50,000
tion 80CCD(1 B)
40,000
tion 80D [for assesse e and spouse : Rs. 16,000, for parents (age : 69
years) of assesse e :
57,500
 CASE STUDY l • l•.ira ~i9,z
.._'f_ ,,-ct;;-;;;;:o-~11~n:·-e:~-- ---- ---- ---- ---- ---- --
x- -de-,-,
n_
- By employe r (TAN of <.•mployer : R'J'KA55481C)
• By bank on FD interest (TAN or Yes llonk : MUMY02LIH41 •)
Advn11cc tn.,/scIJ-assess111l'llt /a\ pn11/ 111 ns~essee - -----~---- S(,,<,(1, I 00
1 1,00,0(ll)
• Tax paid on 12/09/20 21 (BSR Code of hank : 000564 J, Chollnn No.: OO(Y.16)
- T ,ix pa id on 30/04/2 022 (BSR Code or bank : 000564 I, Cha llo n No. : Oil 140)
Assets t/dni/s Asset details arc given below (we,lth Lax n•Lun, new•r nlcd) _:_
< -
______ 40,()(J(l
1,06,00()
{

-
Jeweller y held by assessee on 31/03/20 22 - -~ - - , -1
J<~.
- Cos l of acquisiti on (when originally acquirt•d in 199J -92)
- Market value as on 31/03/20 22
8 , 9(),(1()()
Self-occ upied resident ial property - '27, I0,000
)-~ - Cost of acquisiti on (when originally acquired in 2002-03)
. Market value as on 31/03/20 22 . 0005) _
8, I0,000
Plot of land held by assessee (address : 305/32, ew anipa 22,70,000
g I- - Cost of acquisiti on (when originally acquired inN < l,
p · l Ron I Delhi - 11
1982-83)
--~
- Market value as on 31/03/20 22 2,00,0()0
Cash in hand on 31/03/2 022 8, 17,00,000
42,000 J
329.2 Case study 2 - Generat e mcome-
. tax ,.e tu u. 1111 from the data gi
·ven below -
Name
Shrinath S. Makhija
Father's Name Ajinkya S. Makhija
PAN AANPM6521G
Date of birth
Address 24/11/19
44-98, .70Comp Iex, 24th Floor, Bamlra West,
Jatin . Mumbai - 400050 (M<1h,11-.,shtra)
Mobile No. 9654667702 .
e-mail ID
Residen tial status s hrinaths1980@gma r il.com
ril resident (he was .m 1n d.in for 270 days during the pn.•v1Pus
Resident and
year 2021-22 am orl:/;~O Jays during last 4 years)
d 9(l) ·Pinal relurn
I r 13 ' ono· b . 40()()8()
Return to be file unc e d 5086 Mohan Nagar, Bandra (East), Mum ,u .
which section ~ ==]~K~r~i~sh~nia~C~l~1e~m~;ic=a~l(~P~.)~L=t~ .,=='=== === === === === ==
employ er I AANCK8217Q
pName
AN ofandemploye
address
r of ~/f~~(M~~~a~
No h~a1E:·aj~sil~1!t~r~a);·==============================================1
.
Director m any company. d
Shareho lding . in unhste
. s Nil
compam e nts helJ by 1
No. of bank accou . 1
time (inc ~ d -
sessee at any
?s O pened/ closecf) during
mg • us year
the prev10 k accounts Name of bank SBl
Deta1·1s of ban Accounl No. 7145762568()
IFS Code SBIN0001422
Type of .account Saving
2/07/202 2
Mumbai

, etai::...::_ ..:::...._ _ _ _
'ls arc g!iven Jx>low
--- --N/6 Ri11c111,y ,;,~,,loycr)
_-----===
: -_ ==========================t=====
.I"" r,,rm "· ,
•IB 00.0<.'I()
1~.lXlO

12,()00
Para 329.3 • e-FILING OF INCOME-TAX RETURN

- I'--

Driver ,1llow<1nct> - - ''.JI,

Reimbursement of ni.edical expenditure ( <;, ?"'\ \.L •<r·.1 A" ,.· J✓ / 11i,<xx1
House rent .1llow,1nce (ta"\ablc) 2,>,f)()(J
Children education allowance [fully cxcmpl under section 10(/4)J I/ 26,f)(J(J
Leave salary (fully taxable) l,'S<x1
Leave travel concession (LTC) - 12,f)(J(J
- LTC received from employer
71,(X,,(J
• ~ - LTC exempt under section 10(5)
Sf'i,IJ<.xJ
Travelling allowance -
•p
- Received from employer
46,IXXJ
~ - Exempt under section 10(14) ,
42,IJOo
Income from house properhJ (2496/1.01, Tilnk Rand, Mountain /..Jme, Audlieri (West), M11111bni - 400053)

--
Self-occupied H 3,93,<xJO
Income from other sources
,. Bank interest (FD) from Punjab National Bank (net of TDS @ 10%)
27,00,{)0()
Interest credited in saving bank account 28AOO
Dividend from Excel Motors Ltd. (no TDS) (date of receipt of dividend : June 15, 2021) 4,750
Deductions from gross total income -
Under section BOC 1,50,000
Under section 80CCD(1B) 50,000
Under section BOD (mediclaim insurance policy taken on the life of assessee and his spouse) 38,000
Tax deducted at source
- By employer (TAN of employer: RTKA85463A) 12,00,900
- By bank on FD interest (TAN of PNB : DELP26004G) 3,00,000
Advance tax/self-assessment tax paid by assessee
- Tax paid on 9/10/2021 (BSR Code of bank: 0005641, Challan No.: 00062) 98,000
- Tax paid on 30/04/2022 (BSR Code of bank : 0005641, Challan No. : 00084) 2,95,000
Assets details - Asset details are given below (wealth-tax return never filed) -
Rs.
Jewellery held by assessee on 31/03/2022 -
- Cost of acquisition (when originally acquired in 1985-86) 4,00,000
- Market value as on 31/03/2022 46,70,000
Plot of land held by assessee (address: 5/ A484/6, Shahpur Road, Ludhiana -141001) -
- Cost of acquisition (when originally acquired in 2006-07) 29,65,000
- Market value as on 31/03/2022 9,70,00,000
Self-occupied residential property -
- Cost of acquisition (when originally acquired in 1985-86) 2,95,000
- Market value as on 31/03/2022
49,86,000_
Cash in hand on 31/03/2022
83,600
329.3 Case study 3 - Generate income-tax return from the data given below _
Name
Mohan Dasgupta
Father's Name
Roshan Dasgupta
AN AANPD2456G
07/04/1941
28-H/515, Dakshin Dhalkar, Jalpaiguri - 736208 (West Bengal)
8857423236
mohan78@gmail.co m
Resi~ent and ordinarily resident (he was in India for 70 days during lhe
previous year 2021-22 and 1200 days during last 4 years)
fi led under which section
139(1), original return
address of ex-employer
Assentus Engineering Solutions Ltd., 86/251, Kali Road, Kolkata ·
700023 (West Bengal)
 S-,9
CASE STUDY 4 • P.uI\.3l9."
PAN of em~l'r
l)irl-ctor in any t'QIUp,my
-------
- AAJC' A'.\O<~K =
No -- -

Shnrt'hold in~ in unlisted companle -;-

Naml' of comp,,ny : R11m 'l'extlle1-1 Pvt. Ll\l, domn1lk l'on1p,111y
PAN : AJ\ACR4485U
Opening b,1lnnce : 500 Hhun.'H
CoS t of ncquis1llon : Rs. 4,15,000
No purchase or salt- durinp; tlw yenr
No. of bank
.
nccounts
. •
held by l1ssessec
at a~1y time (mcluding opened/ closed)
J -
dunng the previous year
Details of bank accounts ,_,... - -
Nameofb, mk
Account No.
Stnndnrd ('harlPr('J Bank
'.\874561286'10 -
,I L, o ..., ... '-
'Date of filing
lFSCodc
Type of nccounl _ Suvin~ -
"""sciii])(n60 19

4,;,; Place of filing return

27/06/2022
Jnlpaiguri
J,;, :.>.~
.; -a.,... s "mcome
·~

rle1111ls - Income details are given below -

1\ rt-->½/ %1°" D Rs.
lllco111c from snlnn1 (ns per Form No. 16 gil1c11 hy cx-cmployt'r)
Pension
r--;-- 46, 90,000
lt1comt•
--;:-- -;---- ------ ------ ------ ------ ---t-- _;__ ;__
from l,011sc propcrhJ (K 5/97 Ros/,n11nm Rontl, N1·w Delhi l 10007)
Rent of let out property [Name of tenant : Naveen Molors, PAN : AAJ\.FN4403Gl
9,40,000
Municipal tax (paid)
i----. ...!-- -..!!. .-___ :.~--- ------ ------ ------ -----r -- - -
Income from otlwr sources
37,000

Interest on REC bonds (no tax deJucted)

4,80,000
Interest credited in saving bank account
i-::..:..:..::.::..:..~~:__:__.:,:___
I111,est111c11t/cxp<•11dit11rc
__!a !..--- ----- ----- ----- ----- ---t- ---- 98,750

8•( Public provident fund contributio n (paid in cash) 1,30,000

70,000
,goa D}'JPS
Mediclaim insurance premium of assessee and spouse 52,000
Go ,D Donation to political purty by cheque 60,000
!,G c-..c. ,1 Donation to po11tica
· · 1par ty m. casl1 3,000

f:;,
,
Investmen t in National Savings Certificates (VII{ Issue) (date of investmen t: March 3, 2021)
(rate of interest: 7.90 per cent)
Tnx deducted nt source
12,000

f ~h- By ex-employ er (fAN: CALA69851F) 11 ,80,000

{ r-- Self-nssessmclll tnx pnid /ly nsscssec
,. ·d on 21/04/202 2 (BSR Code of bunk: 0008654, Challan No. : 00022) 2,80,000
- Tax po 1
Assets details_ Asset details are given below -
...-- Rs.
- ,wcllery held by asscssce on 31/03/202 2 -
~t:Cost of ncquisition (when originally acquired in 1967-68) 25,000
_ Market value as on 31/03/202 2 Not known
~
Shurcs 86,30,000
~sh-in-h and on 31/03/202 2 18,570
Originol cost of house property (current market value not available) 4,78,000
Motor ~or (Honda City) purchased during 2013-14 (current market value not available) 11,55,700
~ n taken to purchase car (outstandin g amount as on 31/03/202 2)
2,00,000
~
.4 Case study 4- Generate income-ta x return in ITR-l from the dutn givC'ri below _
329
C Ghanshnm K. Tya ri
cr's Name Munoj TyJ •i
BAN PT6072G
 Para 329.4 ■ e-FILING OF INCOME-TAX RETURN
---------------- - ,1shti,i) ____
- ,., (M,1h~
D,ltt' of birth
41515699 , Bh,igpur, N.isik. - ,12250-
12/ I2/ J975
__
.-\ddrl'Ss
[ ~~§J~=======-
:\lt,b1lc No. - -f-7~8~5~..J;6~85~2~ .1~-l~0,0M1~-===-:----:=-:-- - --
tyugi751i :1)y,1hoo.com _ . _

t J- J -) J, l'-m,1il lD R .i I I l>rdinarily rl's1dt•nl (he was 111 lndi.1 fm lhO

"t rt". ,eSIL en unL l 1,1 y, .,
.I) . , .>L1J ..,,,esidc..'nti.11 ~tutus '>O'>l 22) "llr 11 -. 0

the previous year - - • '!',

/ 4 t· 139( l), original return . _ ..._
V)?? ~ l 1---,,..,, ,~I.:'~ Return tL) be filed under whk11 sec ion i 115/25 Bh 11mur N 1s1k 42'>5(1 2
, Godrej Marketing Ltl ., ' 'nr ' ' - • - li-
(M.ih,11,1~j;';--
-~ N.mw and ,1ddress of employer AAMCG 8663 p . . ~
1 '{ ,, J.. J-\ \~,", PAN of employer h h
G ans yam '" ,
.. .falls Ltd dmneslic company, hhLL•d sh<1rt•s - - -
., , ·-.
Director in ,uw company PAN : ABCCG2456W
DIN . 000175-15

h~~~~~i~~~§~~~~~~~j~NJ~;E,=~~~~====================---------
LShareholding in unlisted companies
No. of bank accounts held by assessee
at any time (including opened/closed)
L~d~ur~i~n~g~th~e_Ep~rc~•~
•io~u~s:_;y~e~a~r-----+L~~~~~~~~~~~~~~~~~~~
Details of bank accounts
Name of bank
7563258787 l
__
~~~~~~~~[~PiN~~B;;;;;;,-_-_-_-_-_-_----:..

L'.A~c~c~o~u~n~t_::N~o'.:...- - - - -- - -IPIINRru~~n- - -
TFS Code PUNB00231 LO --
~~~~f~---:t_ _ _ __ _ _lc;s~a~v;;:in~g;-------------

L---------------t--¾Tfyp~e~o;a~c~c~o~u.'..'. n~------ -L- - ~ - - - - - - -

--- - - - - -
n~~L----~~=---
L.!2_ate of filing
1
Nashik
Place of filing return
28/06/2022 -

lllco111e details - Income details are given below -

Rs.
/11co111cfro111 salan; (as per For111 No. 16 gH•en by e111ployer)
1,94,10,000
Basic salary
Transport allowance (taxable) 18,000
Perquisite in respect of rent-free unfurnished house (employer's expenditure on rent :
Rs. -18,00,000) 29,14,200
Children education allowance [fully exempt under section 10(14)] 1,800
Leave salary (fully taxable) 42,000
Income Jro111 /zo11se property (383/14, New Multan Nagar, Faridabad - 121002) -
- Rent of ground floor (no TDS) (tenant : Dr. Shyam Bihari) 4,00,000
- Rent of first floor (net of 10% TDS) (tenant: Jugal Furniture) 5,40,000
~1unicipal tax (paid) 34,000
Interest on capital borrowed for renewal of house property 6,60,000
Income from other sources
Savings bank interest 37,000
ividend from Tata Papers Ltd. (net of TDS, TDS rate being 10%) (date of receipt of dividend : 27,000
ay 18, 2021)
ilver chain received from a non-resident friend on birthday of the assessee (market value
n date of gift is given) 74,000
l1esh11e11 t/expendi ture
blic provident fund contribution 1,12,000
73,000
e~cl~ ~urance premium of assessee, spouse and minor daughter 14,000
ediclarm insurance premium of independent son 28,000
diic~l~aim~1T,·n;;-,sur~an;;c~e~1:_r..:_effil::..::..=.:.um=-:..:o..:.f.::fa:..:th:.::e:.:r..:_an~d'.....'.~~~h~:__Q>o~~~~-~~-~-~~)
seruor citizens _ _ _ _ _ _ _ _ 4--_ _:.2::::8,000
cted at source
:er (fAN of employer: PNEG30679F) 83,75,000
:AN of tenant : DELJ49542D) 60,000
rs;;L~t;d.id(fbAN;;;;o;f;de;d::.::u::c::to::_r..:._:MUMT~~~0~1::23::'.4~C:!_)_ _ _ _ _ _ _ _ _ _ _ _ _
~ x paid by assessee
+-- 3,000

03/2022 (BSR Code of bank. 0004816 Chall N 26 0()0

~---------·-=-=-==:.,_::::::an~o:_.~:0~01~4~6)~_ _ _ __j__ _: ,
ss1 CASE STUDY 5 ■ Para 329.S
w
Asse ts details - Asse t deta ils are give n belo -
Rs.
N
Orig inal cost of hous e prop erty (38 3 ; 14' ew Mult an Naga r, Farid abad ) (curr ent mark et
valu e not avai lable ) 6,10,000
Cash -in-h and on 31/0 3/20 22 20,800
Mot or car (BM W 50) purc h d d · 2014 15 avail able) 55,00 ,000
tak t h ase urm g - (curr ent mark et valu e not
L as on 31/0 3/20 22) 4,10,800
oan en o pure ase car {out stand ing amo unt
turn f
329. S Case stud y 5 - Gen erate inco me -t ax re ram the data give n belo w -
Nam e Ram Sing h Ana nd
Fath er's Nam e Ama r Sing h Ana nd

1w PAN
✓ CJl,o pate of birth
I AAN PA1 207N
07/0 7/19 86
C,, ,1 96 !t • 0\"d dres s - 670003 (Kerala)
4-12-78, Railw ay Road , New Stree t, Kan uur
,,,Mobile No. 7116586328
--ri---.9133- 0 e-ma il ID rsana nd@ redif fmai l.com
in Indi a for 310 days duri ng
Resi dent ial statu s Resi dent and ordin arily resid ent (he was
the prev ious year 2021-22)
Retu rn to be filed unde r whic h secti on 139(1), origi nal retur n
Old Utta m Nag ar, Kan nm -
Nam e and addr ess of emp loye r Tata Over seas Com pute rs Ltd., 6G3 /393 ,
670012 (Kerala)
PAN of emp loye r BARCT8824Q
Dire ctor in any com pany Nil
Shar ehol ding in unlis ted com pani es Nil
No. of bank acco unts held by asses see 1
at any time (incl udin g open ed/ close d)
duri ng the prev ious year SBI
Nam e of bank
Deta ils of bank acco unts 71236547945
Acco unt No.
IFS Cod e SBIN0006521
Type of acco unt Savi ng
11/0 9/20 22
Date of filin g
Kan nur
Plac e of filin g retu rn
belo w -
Income details - Inco me deta ils are give n Rs.

empl01;er)
Income from salary (as per Form No. 16 given by 86,00 ,000
Basi c salar y 34,00 0
Tran spor t allow ance
Hou se rent allow ance - 20,000
_ Exem pt from tax :)___9,000 V

_ Cha rgea ble to tax 6,000

L ave salar y (fully taxab le)
-
c:nv eyan ce allow ance for local trave lling 12,000
veya nce allow ance rece ived from emp loye r
- C on 11,000
ance exem pt unde r secti on 10(14)
_ C onv eyan ce allow
Leav e trave l conc essio n (LTC) - 34,000
_ LTC rece ived from emp loye r 30,000
_ LTC exem pt unde r secti on 10(5) 2,400
pt unde r secti on 10(1 4)]
chil dren educ ation allow ance [full y exem
ew)
Maidan, Kochi - 682001) (name of tenant - T. Math
Income front house propertt; (100-15/AB, Elephant 21,40,000
Ren t (noT DS) 80,000
Mun icipa l tax (paid ) 5,10,000
of prop erty
Inter est on borr owe d capi tal for purc hase
 6 -:■=--=------------------------------------------
Para 329 ;
. e-FILING OF INCOME-TAX RETURN
ssi
-[-------
Brought forward loss of assessment year 2021-22 of house property (dote of filing of rc>turn . -~
lS/ 06/ 2O21)
, • l11co111e from other sources ~.~
......_
Intcr~st received from a friend on loan given to him
18,7!XJ
Winnings from lottery (on October 16, 2021) (net of TDS@ 30%) 35,0CX)
Interest on income-tax refund (received on January 6, 2022 for the assessment year 2020-21) 11,25o
Dividend from T Software Ltd. (no TDS) 4,7!X)
Interest credited in saving bank account
l1wcst111ent/expenditure ~
Provident fund contribution ) \
0
1,10,(100
NPS 20,(100
Mediclaim insurance premium of father-in-law and mother-in-law (both senior citizens) 48,(100
Investment in National Savings Certificates (VIII Issue) (date of investment : January 1, 2019)
(rate of interest : 8.80 per cent)
Tnx deducted at source
- By employer (TAN of employer: DELT23698D)
--
25,00()

23,10,000
- By Jagatpur Lottery Authority (fAN : MUMJ52136A)
Self-assessment tax paid by assessee
- Tax paid on 17/04/2022 (BSR Code of bank : 0008610, Challan No. : 00601)
-
15,000

34,000

Assets details - Asset details are given below -

-
-
Rs.
Original cost of Kochi house property (current market value not available) 70,00,000
Cash-in-hand on 31/03/2022 2,03,000
Motor car (i2O) purchased during 2018-19 (current market value not available) 6,50,000
Loan taken to purchase car (outstanding amount as on 31/03/2022) 2,000

329.6 Case study 6- Generate income-tax return from the data given below -
Name Naresh Kumar Malhotra
Father's Name Ashok Kumar Malhotra
PAN BANPM5987N
-o Date of birth 22/08/1956
.l'\ ri Address 86/71, New Patel Road, Raja Market, Bengaluru- 560002 (Karnataka)
1
1f?'I ~~~t-M_o_bil~·e~N~o_._ _ _ _ _ _ _ _--1t--68_845_2_1_55_O_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _---1
r
'"' 1 e-mail ID nkm12O8@ al100.co.in
1
')f'1r.. Residential status Resident and ordinarily resident (he was in India for 280 days during
,w-1 Return to be filed under which section
the previous year 2021-22)
139(1), original return
Name and address of employer Amar Textiles Ltd., 51-3 Cubbonpete, Bengaluru - 560002 (Karnataka)
PAN of employer BAACA7479T
Director in any company Nil
Shareholding in unlisted companies Nil
No. of bank accounts held by assessee 1
at any time (including opened/ closed)
during the previous year
Details of bank accounts Name of bank SBI
"A:--:c-co-un-:-t:-;N;-o-.-------~8:'.. '.::6~11-2_5_23_0_12_ _ _ __

IFS Code SBJN00O1422

Type of account Saving
12/07/2022
Bengaluru
553
CASE STUDY 7 • Para 3zg.7
l11co1m• dl.'tai/s - Income dela1.1s are g:iv
.
en be1OW-

Income from salary (as per Form No 16 . Rs.

Salary · given by employer)
Travelling allowance exem t unde . 62,00,000
House rent allowance (HRl) _ r section 10(14)
27,690
- HRA received from employer
- HRA ~xempt under section 10(13A) 31,000
Entertamment allowance 31,000
Pro~its in lieu of salary (taxable) 8,000
72,000
Capital gains (1)
Sale consideration of personal
Cost of acquisition (year of ac c~~~uter (date of transfer: 10/09/2021) 30,000
qu1s1tion: 2018-19) 50,000
Capital gains (2) , -?-/✓- LA , ~ - -

Sal . g a ' 1 - V ~ · .,,,, c : - -a-J.J

e consideration of old (I1 ld 0 51,00,000
Cost of acquisition (y;ar f e : .r _personal use) (date of transfer: 10/04/2021) (CIT: 301)
o acquisition: 2003-04) (CIJ: 109) f'J_ JI?- 3,00,000
Income from other sources r~ ,F-1. -- - e,, ;_ t -r

B~ int~rest _(FD) from SBI (net of TDS@ 10%) 1,80,000

Gift received 111 cash from a friend £,f J'c, £, ... <7 -36,000
Interest from PNB mutual fund (no TDS) ~~ cJ - I 3,150
Interest credited in saving bank account 11,400
Inveshnent/expenditure
L Reco~sed _Provident fund contribution 55,000
>;.Public provident fund contribution 86,000
l-Cash deposited in Sukanya Samriddhi Account 19,000
NPS 82,000

Tax deducted nt source

- By employer (TAN of employer : RTKA12336C) 18,55,000
- By bank on FD interest (TAN of bank: BLRS93839F) 20,000
Advance tax/self-assessment tnx paid by assessee
- Tax paid on 02/06/2021 (BSR Code of bank: 00034.90, Challan No. : 00024) 80,000

Assets details - Asset details are given below -

Rs.
Jewellery held by assessee on 31/03/2022 -
30,000
_ Cost of acquisition (when originally acquired in 1984-85)
7,20,000
_ Market value as on 31/03/2021
.7 case study 7- Generate income-tax return from the data given below -
329
Ms. Niharika Vij
Name
Bharat Vij
father's Name
BAKPV1097f
PAN
15/11/1964
Date of birth
678-·l-Z, Mukherji Road, KalakarStrcet, Kolkata- 700007 (West Bengal)
Address
7745962146, 9801116835
Mobile No.
nv1964@gmai.l.com
e-mail ID
Resident and ordinarily resident (he was in [ndia for 300 days during
Residential status
the previous year 2021-22)
Return to be filed under which seclion 139(1), original return
Name and address of employer Jhunjhunwala Developers Ltd., 27 /5 Ramkrishna Park, Kolkata-700025
(West Bengal)
p,'\N of employer BAAPJ5213B
Director in any company Rajcev Traders Ltd., domestic company, listed sh.Jres,
PAN : Al rPCR9873P
DIN : 00011476
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