Before starting this question please carefully note that, the following data is given to you for two type of cases. In first case the given person is to be considered as a resident person and in second case the given person is a non-resident one. You have to calculate the question for each case separately.

A salaried person is earning from different Heads of Income which includes both Foreign as well as Pakistani sources.

Information regarding his income from all sources is as follows:

Income from Salary (Pakistani Company):

His basic salary is Rs. 2,400,000 but during the Tax Year 2020 he has received Rs. 3,000,000/- out of which Rs. 400,000/- was the arrear of the previous year and Rs. 200,000 was advance salary of Tax Year 2020.

Further information reveals that:

1. He has provided a rent free house for which the Company is paying a rent of Rs. 75,000/month on his behalf. Market rent of this house is Rs. 80,000/month.
2. Further in this house utilities were provided to him by the Company free of cost. But the FMV of total bill for the year was Rs. 700,000. Out of this total bill, Rs. 10,000 was paid by him and rest of the amount was paid by the employer.
3. Two cars were given by the Company to him. One car was purchased by the Company of Rs. 6000,000 and given to him for wholly the personal usage. The second car was taken on lease by the company at the principle amount of Rs. 5,100,000 while the fair market value of the car at the time of inception of lease was Rs. 5,000,000. The same was provided to him for partly the private and partly the professional usage.
4. He had taken a loan of Rs. 1,000,000/- during Tax Year 2010 from his employer. Out of which Rs. 900,000/- was returned by him and remaining Rs. 100,000 had waived by the employer in Tax Year 2020.
5. He has a gardener and a housekeeper. The salary of Rs. 120,000 was paid to the gardener by him and a salary of Rs. 240,000 to the housekeeper was paid by his employer; and
6. He has encashed a leave of Rs. 300,000 out of which he was paid Rs. 200,000 during Tax Year 2020 and remaining 100,000 is still payable.
7. His spouse has taken a loan from a bank of Rs. 600,000 which is paid by the Company on his behalf during the Tax Year 2020
8. His first cousin is a University student. A fee of Rs. 500,000/- was paid by the Company on behalf of his cousin.

Income from Other Sources (Pakistani Source):

He is receiving income of Rs. 200,000 from other source which is taxable under normal law

Income from Business (Both from Pakistan and Foreign Sources):

1. Profit from Business-A in Pakistan 600,000
2. From Business-C in abroad 300,000

Capital Gains (Pakistani Source and Exempt from Tax):

He has gained a profit Rs. 500,000 from sale of capital assets and the same is exempt from tax.

Further he paid a Zakat of Rs. 150,000 to an institution approved under the Income Tax Ordinance, 2001

REQUIRED:

You have to calculate the followings for the Tax Year 2020:

1. IF THE PERSON IS RESIDENT THEN HIS:

1. Taxable Pakistani Source Income; (10)
2. Taxable Foreign Source Income (05)
3. Total Income; (05)
4. Tax Liability at Taxable Income by using the following Tax Rates (02)

2. IF THE PERSON IS NON-RESIDENT THEN HIS:

1. Taxable Income; (11)
2. Tax Liability at Taxable Income by using the following Tax Rates (02)

Taxable income	Rate of tax
Where the taxable income does not exceed Rs. 600,000	0%
Where the taxable income exceeds Rs. 600,000 but does not exceed Rs. 1,200,000	5% of the amount exceeding Rs. 600,000
Where the taxable income exceeds Rs. 1,200,000 but does not exceed Rs. 1,800,000	Rs. 30,000 + 10% of the amount exceeding Rs. 1,200,000
Where the taxable income exceeds Rs.1,800,000 but does not exceed Rs.2,500,000	Rs. 90,000 + 15% of the amount exceeding Rs. 1,800,000
Where the taxable income exceeds Rs.2,500,000 but does not exceed Rs.3,500,000	Rs. 195,000 + 17.5% of the amount exceeding Rs. 2,500,000
Where the taxable income exceeds Rs.3,500,000 but does not exceed Rs.5,000,000	Rs. 370,000 + 20% of the amount exceeding Rs. 3,500,000
Where the taxable income exceeds Rs.5,000,000 but does not exceed Rs.8,000,000	Rs. 670,000 + 22.5% of the amount exceeding Rs. 5,000,000
Where the taxable income exceeds Rs.8,000,000 but does not exceed Rs.12,000,000	Rs. 1,345,000 + 25% of the amount exceeding Rs. 8,000,000
Where the taxable income exceeds Rs.12,000,000 but does not exceed Rs.30,000,000	Rs. 2,345,000 + 27.5% of the amount exceeding Rs. 12,000,000
Where the taxable income exceeds Rs.30,000,000 but does not exceed Rs.50,000,000	Rs. 7,295,000 + 30% of the amount exceeding Rs. 30,000,000
Where the taxable income exceeds Rs.50,000,000 but does not exceed Rs.75,000,000	Rs. 13,295,000 + 32.5% of the amount exceeding Rs. 50,000,000
Where the taxable income exceeds Rs.75,000,000	Rs. 21,420,000 + 35% of the amount exceeding Rs. 75,000,000