9. Mr. Surajit Roy is the Managing Director of ABC Ltd. (a private limited company) in Kolkata. He furnishes the following particulars of his income for the financial year 2020-21: (a) Basic salary @ 40,000 per month (b) Dearness allowance @50% of basic salary (forming part of salary for computation of retirement benefits) (c) House rent allowance 2,500 p.m. During the year 2020-21, he stayed in a rented house in Kolkata paying monthly rent of 3,000. (d) Children education allowance received @ 200 p.m. per child for his three children. (e) Medical allowance received @ 600 p.m. (Actual medical expenses incurred by him during the year amounted to 5,000). (f) He contributes 15% of salary to recognised Provident Fund. His employer also makes a matching contribution. (g) Interest credited to Recognised Provident Fund @ 12% p.a. amounted to 9,600. (h) His employer provided a 1200 c.c. car. He used the car both for official and private purposes. All expenses are borne by his employer. (i) He was provided with a servant for his domestic work. His employer paid * 1,500 per month to the servant. 6) Professional tax of Mr. Roy @ 200 p.m. was also paid by his employer. Compute the income from salary of Mr. Surajit Roy for the assessment year 2021-22. 20