Mr. Hamid has reported the following gifts applicable to the income year 2020 2021: 1. Gift within Bangladesh: Cash gift of Tk. 200,000 on the occasion of marriage of his relative dependent on him: Gift to dependent sister a piece of land valued at Tk. 5.000,000; Gift to his brother the share of firm valued at Tk. 4,000,000 in contemplation of death: Cash donation to the youngest son for starting his own business, Tk. 800,000; Donation to: Prime Minister's Relief Fund Tk. 100,000; Dhaka University Tk. 150,000; Dhaka Ahsania Mission Tk. 120,000; Aga Khan Development Network Tk. 80,000: Ram Krishno Mission Tk. 50,000; Cash donation to a political party TK 300,000, Donated a house in Dhanmondi to his wife valued at Tk. 5.500,000, Gift to the younger brother a motor car costing Tk. 1.800,000 on the occasion of marriage. His younger brother is independent: Gift to a friend a house at Chittagong as a token of love. However, he has received consideration from his friend amounting to Tk. 350,000. The market value of the house is Tk. 1.600.000; Loan given to a friend amounting to Tk. 120,000 become uncollectible and written off as bad debt, Donation to City Corporation TK 50,000; Donation to a body corporate not established by law TK 120,000.