indian tax

Mr. Tamang, a resident in India (age 32 years) has joined as State Government employee on April 8, 2014. He furnished the following particulars for the year ended March 31, 2020. (a) Basic Salary 2.49,000 (b) Dearness allowance (not forming part of salary) 1,49,400 (c) Other taxable allowances *1.44.000 (d) He owns a house at Darjeeling which is let out at monthly rent of 18,000 per month. Municipal value of the house is 2,00,000. Repairing expenses of 28,000 are incurred during the year. Municipal tax is paid @ 10% of municipal value. The house remains vacant for 2 months during the year. (e) He sold an urban land on Junary 20, 2020 for 18,40,000, which has been purchased on July 25, 2018 for 9,70,000. (f) He has earned savings bank interest of 9,200, interest from fixed deposits with bank 37,300 and lottery income 42,000 (net of tax @ 30%). (g) He has paid medical insurance premium as follows: On his own health 15,700, on his wife's health 20,300, on his father's health (father's age 84 years) * 42.250. (h) He paid life insurance premium on his own life taken on 01.08.16 18,000 (Policy value * 1.50,000). (i) He has deposited 55,000 to PPF and his contribution to R.P.F. 15,000. (i) He donated 10,000 to PM's National Relief Fund. Compute his total income and tax liability for the assessment year 2020-21