Particulars Case a Case c Detai Case b Details Amount Details Amount Details Amount 12.000 12,000 12,000 Uncommuted Pension 1/4/2018 to 31/7/2018 3,000x4) 1/8/2018 to 31/3/2019 600 x 8) 4.800 16,800 4.800 16,800 4,800 16,800 Commuted Pension 1.20,000 1,20,000 1.20,000 1.20,000 Nil 75,000 45,000 Fully exempted us 10(10A) (i) Exempted u/s 10(10A)(ii) (12 of 1,50,000#) Exempted u/s 10(10A)(ii) (1/3 of 1,50.000#) Taxable Pension 50.000 70,000 16,800 61,800 86,800 S18 ILLUSTRATION Mr. Mugal joined Star Ltd. on 1/4/2018. Details regarding his salary are as follows: Particulars Amount Basic 5,000 p.m. Dearness Allowance 2,000 p.m. (50% considered for retirement benefit) Education Allowance 1,000 p.m. (he has 1 son and 3 daughters) Hostel Allowance 2,000 p.m. (none of the children is sent to hostel) Medical Allowance 1,000 p.m. (total medical expenditure incurred 3.000) Transport Allowance 1,800 p.m. (being used for office to residence & vice versa) Servant Allowance 1,000 p.m. City compensatory Allowance 2,000 p.m. Entertainment Allowance Assistants Allowance 3,000 p.m. (paid to assistant 2,000 p.m.) Professional Development Allowance 2,000 p.m. (actual expenses for the purpose 8,000 p.m.) Bonus 24,000 p.a. Commission 9,000 p.a. Fees 5,000 p.a. Compute his gross taxable salary for the assessment year 2019-20 1,000 p.m