Q$.$ No$.4$

Find out the indexed cost and capital gain in following cases :

$($a$)$ W$.$D$.$V$.$ of office furniture as on $1-4-2022$

$($which was purchased on $15-9-2008$ for $20,000$ and

sold on $1-9-2022[$C$.$I.I. $=331]$ for $26,000)$

$($b$)$ Bonds purchased on $1-11-2006[$C$.$I.I. $=122]$

for $2,60,000$ were sold on $1-1-2023[$C$.$I.I. $=331]$ for

$($c$)$ Cost of acquisition of house at Delhi in $1996-97$

Cost of improvement made in $1999-2000$

Fair Market Value on $1-4-2001[$C$.$I.I. $=100]$

Cost of additions made in $2008-09[$C$.$I.I. $=137]$

Sale price of the house on $1-11-2022[$C$.$I.I. $=331]$

Expenses on sale

$($d$)$ Mr$.$ Raman Raju inherited a house at Ludhiana from his father Mr$.$ D$.$ Raju on $1-1-2006.[$C$.$I.I. $=117].$ The house was acquired by Mr$.$ D$.$ Raju in $1989-90$ for $60,000$ and its F$.$M$.$V$.$ as on $1-4-2001$ was $5,20,000$ and it was sold in $2022-23[$C$.$I.I. $=331]$ for $14,80,000.$