Q3: Mr. Farhan acquired and disposed of 3,500 shares of a listed company, Big Limited (BL). The details are as follows: Dated Acquisition Disposal No. of shares Rate No. of shares Rate 31-03-2020 1,400 20 - - 15-09-2020 700 22 - - 01-04-2020 900 18 - - 01-05-2021 - - 600 17 07-05-2021 - - 800 19 21-05-2021 - - 700 18 31-05-2021 500 23 400 25 31-05-2021 - - 1,000 27 

Required: 

Under the provisions of Income Tax Ordinance, 2001 and Rules made thereunder, calculate the amount of capital gain / loss and tax thereon, if any, on the above transactions. Ignore incidental expenses on cost of acquisition of securities.