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Can u provide the ans according to the format such as 13(1)(a), 13(1)(b)...... And also send in pdf.

Question 1 (a) Mr Rajmohen is the Chief financial officer for Johan Steel Sdn Bhd ("JSSB") which is a subsidiary of an Indian company based in Port Klang. He has been working with this company since 2008. He is 44 years old and a Malaysian resident Mr Rajmohan provided the following information in his income tax return for the year 2018: Balary per month Bonus for the year 2018 Service award Entertainment allowance per month Travelling allowance per month Leave passage to South Africa for family RM 15,000 30,000 10,000 2,000 2,500 25,000 Further information provided by the taxpayer for the year 2018 is as follows: 1. Mr Rajmohan was given the option to buy 10,000 units of the company's shares at the price of RM10 per share on 1 June 2018. The market value at that time was RM12 per share. He exercised his option on 21 November 2018 when the price was RM14 per share. 2. He incurred RM12,000 on entertainment expenditure on official duties. allowance is for official duties. The travel 3. The company ("JSSB") provided a fully furnished bungalow to Rajmohan. The rental of RM12,000 (including RM1,000 for furnishings) was paid for by the company. The company also paid for the gardener to look after the extensive garden. 4. He was provided with a new luxury car costing RM350,000 from the year 2015. JSSB bears the cost of fuel and repairs for Rajmohan. The company also provided him with a driver. 5. Mr Rajmohan took an interest free loan of RM120,000 from his employer to finance the purchase of his second car. The loan was given from the equity funds of the employer. The interest payable for the loan would have been RM15,000 if it had been borrowed from a Malaysian commercial bank. 6. Mr Rajmohan pays RM1,200 as subscription fees to his professional accounting body. 7. The employer paid for Mr Rajmohan's medical bills of RM22,000 when he was admitted to a private hospital for dengue fever. 8. Mr Rajmohan had invested in the share market and received dividends amounting to RM7,688 and an interest income of RM2,499 from Public Bank. His wife too received an interest income of RM3, 680 from Public Bank. Other information: Mr Rajmohan is married to Leela Jeyaram and Mr Rajmohan has provided the following additional particulars: 1. Leela Jeyaram is a housewife and received rental income from India amounting to RM24,000 in 2018. She is a Malaysian citizen and resident in Malaysia. 2. They have three children: i. The first son Devan is ten years old and goes to a local primary school. ii. The second child Anandini is disabled and does not go to school. ii. The third child Praveena goes to a registered kindergarten for which they pay fees amounting to RM12,000 in total. 3. Rajmohan's mother is 78 years old and lives with him. She has no income of her own and is a resident in Malaysia. 4. He pays insurance of RM4,500 on a life insurance policy on his life with a maturity value of RM500,000. 5. He bought a smart phone for himself for RM3,300 and books for his family costing RM980. 6. Rajmohan donated RM5,000 in cash to an approved temple building fund. Required: Compute the total income and the income tax payable by Mr Rajmohan for the year of assessment 2018. Leela Jeyaram has elected for joint assessment under sec 45(2) of the ITA (24 marks) (b) (i) Discuss and explain the distinction between benefits in kind and perquisites under ITA (4 marks) Discuss the tax treatment of domestic servant's wages paid by the employee and then reimbursed to employee by the employer. (2 marks) [Total: 30 marks] Question 1 (a) Mr Rajmohan is the Chief financial officer for Johan Steel Sdn Bhd ("JSSB") which is a subsidiary of an Indian company based in Port Klang. He has been working with this company since 2008. He is 44 years old and a Malaysian resident. Mr Rajmohan provided the following information in his income tax return for the year 2018: Salary per month Bonus for the year 2018 Service award Entertainment allowance per month Travelling allowance per month Leave passage to South Africa for family RM 15,000 30,000 10,000 2,000 2,500 25,000 Further information provided by the taxpayer for the year 2018 is as follows: 1. Mr Rajmohan was given the option to buy 10,000 units of the company's shares at the price of RM10 per share on 1 June 2018. The market value at that time was RM12 per share. He exercised his option on 21 November 2018 when the price was RM14 per share. 2. He incurred RM12,000 on entertainment expenditure on official duties. allowance is for official duties. The travel 3. The company ("JSSB") provided a fully furnished bungalow to Rajmohan. The rental of RM12,000 (including RM1,000 for furnishings) was paid for by the company. The company also paid for the gardener to look after the extensive garden. 4. He was provided with a new luxury car costing RM350,000 from the year 2015. JSSB bears the cost of fuel and repairs for Rajmohan. The company also provided him with a driver 4. He was provided with a new luxury car costing RM350,000 from the year 2015. JSSB bears the cost of fuel and repairs for Rajmohan. The company also provided him with a driver 5. Mr Rajmohan took an interest free loan of RM120,000 from his employer to finance the purchase of his second car. The loan was given from the equity funds of the employer. The interest payable for the loan would have been RM15,000 if it had been borrowed from a Malaysian commercial bank. 6. Mr Rajmohan pays RM1,200 as subscription fees to his professional accounting body. 7. The employer paid for Mr Rajmohan's medical bills of RM22,000 when he was admitted to a private hospital for dengue fever. 8. Mr Rajmohan had invested in the share market and received dividends amounting to RM7,688 and an interest income of RM2,499 from Public Bank. His wife too received an interest income of RM3, 680 from Public Bank. Other information: Mr Rajmohan is married to Leela Jeyaram and Mr Rajmohan has provided the following additional particulars: 1. Leela Jeyaram is a housewife and received rental income from India amounting to RM24,000 in 2018. She is a Malaysian citizen and resident in Malaysia. 2. They have three children: i. The first son Devan is ten years old and goes to a local primary school. ii. The second child Anandini is disabled and does not go to school. iii. The third child Praveena goes to a registered kindergarten for which they pay fees amounting to RM12,000 in total. 3. Rajmohan's mother is 78 years old and lives with him. She has no income of her own and is a resident in Malaysia. 4. He pays insurance of RM4,500 on a life insurance policy on his life with a maturity value of RM500,000. 5. He bought a smart phone for himself for RM3,300 and books for his family costing RM980. 6. Rajmohan donated RM5,000 in cash to an approved temple building fund. Required: Compute the total income and the income tax payable by Mr Rajmohan for the year of assessment 2018. Leela Jeyaram has elected for joint assessment under sec 45(2) of the ITA (24 marks) (b) (0) Discuss and explain the distinction between benefits in kind and perquisites under ITA (4 marks)