Mr. Rahman is a service holder. Following are the particulars of his income from salary for the year ended on 30th June 2019. 

1. Basic salary Tk. 30,000 per month and Dearness allowance @ 20% of B.S 

2. Three festival bonuses each equal to one month’s B.S which he spent partly for family and partly for poor people. 

3. House rent allowance 60% of B.S and Conveyance allowance Tk. 5,000 per month. 

4. Medical allowance Tk. 2,500 per month (Actual expense Tk. 22,500 in a year) 

5. He receives Tk. 3,000 pm as commission and fee.

6. Received entertainment allowance Tk. 300 per month (The actual expense has been incurred during the year Tk. 3,000.) and he has been provided daily office lunch and coffee for Tk. 250 

7. His contribution to recognized provident fund @ 10% of B.S. The employer also contributes the same amount. 

8. He received interest on provident fund @ 20% on accumulated balance equivalent to Tk.10,000. 

9. He received Tk.16,000 as traveling allowance in India but he saved Tk.2,000 10. He has given a servant allowance of Tk. 2,000 per month. 

11. He contributes 1% of his B.S to the group insurance scheme 

12. He has also been provided with telephone facilities at his residence, the bill for this telephone reimbursed amounted to Tk.12,000. 

13. He has paid Tk. 500 per month on a deposit pension scheme. 

14. During the year he received an arrear salary of Tk. 16,000, not charged to income for any earlier income year. 

15. Overtime received Tk. 5,000 and Leave encashment Tk.20,000 

16. Annuity received Tk. 15,000 and Gratuity received Tk. 50,000 

17. Compensation received from previous employer Tk. 60,000 

18. Company pays Tk. 2,000 pm for his two school-going children which is paid to the school authority directly. 

Compute the total taxable income under the head of Income from Salary.