26. Mr. Jagat is an employee in accounts department of Bharat Ltd., a cellular company operating in the regions of eastern India. It is engaged in manufacturing of cellular devices. During F.Y. 2020-21, following transactions were undertaken by Mr. Jagat: ns (i) He attended a seminar on "Perquisite Valuation". Seminar fees of 12,500 was paid by Bharat Ltd. (ii) Tuition fees of Mr. Himanshu (son of Mr. Jagat) paid to private coaching classes (not having any tie-up with Bharat Ltd.) was reimbursed by Bharat Ltd. Amount of fees was ? 25,000. (iii) Ms. Sapna (daughter of Mr. Jagat) studies in DPS Public School (owned and maintained by Bharat Ltd.). Tuition fees paid for Ms. Sapna was * 750 per month by Mr. Jagat. Cost of education in similar institution is 5,250 per month. What shall be the amount which is chargeable to tax under the head "Salaries" in hands of Mr. Jagat for A.Y. 2021-22