Q4 Mrs. X. (48yearss) is a deputy manager in a Mumbai based company . she gets Rs 54.000 per month as salary. Beside she gets child education allowance of Rs 450 per month (for daughter) and Rs. 80 per month (for son). Cost of education is approximately Rs. 180, 000 for two children (out of which Rs. 1.10 .000 is tution fees paid by Mrs X). She also gets hostel expenditure allowance for her daughter at the rate of Rs 300 per month (but the daughter is a post graduate student in Mumbai college and does not stay is any hostel). The employer company provides 1800cc car for official and private purpos and incurs the entire expenditure on running and maintenance of the car. Personal use of the car per log book is approximately 65 per cent. With effect from November 1, 2021. She gets driver (to whom the company pays Rs 6000 per month). The employer has provided an unfurnished flat at Andheri (East), it is owned by the company and company pays Rs. 900 per month as maintenance charge to the society) The company maintains provident fund and contributes 18 per cent of salary towards it for each employee . Mrs X however, contributes Rs.8.000 per month. Her income from other sources is rs 3,58,000. Find the net income and tax liability of Mrs. X for the assessment year 2322 - 23 under regular tax regime and alternative tax regime