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INSURANCE COMPENSATION, CAPITAL GAIN, DISCARDED ASSEIS Income of Mr. Hossain for the current income year includes sale of jute 300 maunds @ Tk. 700 per maund; sale of rice 225 maunds @ Tk. 550 per maund; income from lease of agricultural land Tk. 48,000 ; income from ferry ghat Tk. 27,000; income from tea garden Tk. 80,000 and income from sale of honey Tk. 20,000. Expenses 279 Bangladesh Income Tax - Theory and Practice relating to these incomes were: land revenue paid Tk. 9,000; union parisad tax Tk. 6,800 ; crop insurance premium Tk. 11,500; allowable depreciation Tk. 8,000 ; interest on mortgage loan Tk. 4,750; and maintenance costs for irrigation plant Tk. 7,200. Mr. Hossain had a weighing machine which was purchased at Tk. 18,000 . It has become obsolete and has been discarded at Tk. 9,500. At the time of sale, the written down value of the machine was Tk. 13,000. Moreover, he has also sold a tractor at a price of Tk. 42,000 (cost Tk. 40,000 , accumulated depreciation Tk. 3,000). In addition to this he had a pump machine which was destroyed by fire and the insurance company compensate Tk. 10,000 (cost 20,000; accumulated depreciation Tk. 12,000 , scrap Tk. 2,000). When asking for proper books of accounts Mr. Hossain failed to provide any supporting documents for production costs, although he claimed Tk. 210,000 as production costs. Compute taxable income for Mr. Hossain for the year. Notes: (1) Gain on sale of Tractor: Total gain = Sales price - WDV = Tk. 42,000 Tk. 37,000= Tk. 5,000; Capital gain = Sales price cost = Tk. 2,000 (to be recorded under the head capital gain); Revenue gain = Total gain capital gain = Tk. 3,000 (to be recorded under the head Agricultural income) (2) Gain/loss on insurance compensation =[ Compensation (WDV - Scrap) ]=[ Tk. 10,000( Tk. 8,000 Tk. 2,000)]= Tk. 4,000( gain) . (3) Calculation of production costs: 60% of (Income from sale of Jute (300700) Tk: 210,000+ Income from sale of Rice (225 X 550) Tk. 123,750); i.e., 60% of Total sales proceeds Tk. 333,750= Tk. 200,250 (4) Losses due to discard of weighing machinery: WDV of the machine Tk. 13,000 less Disposable price Tk. 9,500= Tk. 3,500