74. Mr. Bandu, aged 37 years, provides following details for P.Y. 2020-21 as follows: Particulars * in lakhs Textile Business Income 22 Speculative Business Income (4) Textile Business Loss b/f from P.Y. 2018-19 (5) Business income of spouse included in the income of Mr. Bandu as per section 64(1)(iv) 2 Deductions available under Chapter VI-A 3 TDS 1 TCS 0.5 Advance tax paid 1.3 What shall be the net tax payable/(refundable) as per regular provisions of the Income-tax Act, 1961 for A.Y. 2021-22 for Mr. Bandu