Mr. Rahim, one of your friends is in opinion that a Government, irrespective of nature, have to exercise its power rigorously to implement its taxation policy. Will you stand with your friend? Question # 02 Full Marks : 15 Mr. Rahmatullah, son of Late Karimullah and Late Shakina Begum, born in the year 1956 having TIN 123456789012, Circle-57, Tax Zone-2, Rangpur is working with M/S Brown Limited since July-01, 2016 under a pay scale of Tk. 1,20,000.00-30,000x3-2,10,000.00-35,000x2=2,80,000. He is a permanent resident of Village Shohagi, Ullahpara, Pabna and presently of 12, Anandanagar, Dhaka-2003. During income year 2020-21 Mr. Rahmatullah, in addition to basic salary as per aforementioned pay scale , received the following from his employer. 1. Special pay 15% of basic 2. Dearness allowance 12% of basic 3. Conveyance allowance Tk. 3,000.00 4. House rent allowance Tk. 15,000.00 5. Medical allowance Tk.1,50,000.00 6. City allowance Tk. 1,500.00 7. Discomfort Allowance Tk. 1,800.00 In addition to the allowances above, Mr. Rahmatullah also received 1. Festival allowance equal to 2.5 times of basic salary 2. Tk. 15,000.00 in recognition to his effort to save the company from an accident 3. Tk. 25,000.00 as compensation for his attending office during weekly holidays. 4. Tk. 35,000.00 for his extraordinary performance during the year 5. Tk. 21,000.00 for working beyond working hours during office days. 6. Tk. 65,000.00 by selling his earn leave 7. Tk. 18,000.00 as arrear salary from his immediate past employer and during that period, Mr. Rahmatullah was following accounting method as was followed by the then employer. 8. Tk. 2,65,000.00 through partial encashment of his Pension and Tk. 1,500.00 as regular installments Mr. Rahmatullah is one of members of contributory Provident fund where the employer contribute 10% of basic salary. During the year, Mr. Rahmatullah faced Liver surgery free of cost. Cost being Tk. 4,50,000.00 paid by the employer. Mr. Rahmatullah also provided with the following free facilities 1. Accommodation subject to deduction of Tk. 5,000 per month from his salary 2. A car for personal use along with a driver, salary being Tk. 15,000.00 3. Cook, cleaner and watchman, salary being Tk. 10,000 each 4. Education to his Son, the cost being Tk. 1,25,000 Mr. Rahmatullah also received Tk. 60,000.00 as interest from sanchay patra, bank recovered Tk. 150.00 as collection charges. He also paid Tk. 4,500.00 as interest on his personal loan placing the instruments as collateral against the loan. Please calculate the total income of Mr. Rahmatullah for the concerned year.