Mr. Anand, Benand and Cenand has given the following information relating to their income for the year 30th June 2022. Mr. Anand Mr. Benand Mr. Cenand Gross Income: 80 000 Gross Income: 120 000 Gross Income: 210 000 Total exempt income: 15 000 Total exempt income: 25 000 Total exempt income: 40 000 Allowable deductions: 23 000 Allowable deductions: 30 000 Allowable deductions: 36 000 You are requested: (a). To calculate the Taxable income for the above 3 persons. (12 marks) (b). Find the amount of tax payable for the above 3 persons, assuming that all of them are resident individual taxpayers by using the given below tax table.

Taxable Income (BWP) Over Not Over Tax on column 1 (BWP) Tax on Excess (%)

0 48 000-00 0 0

48 000 84 000-00 0 5

84 000 120 000-00 1 800 12.5

120 000 156 000-00 6 300 18.3

156 000 -------------- 13 050 25