Salman and Ehsan are joint owner of property. The rent of property from 1 June 2020 to 31 December 2020 was PKR100,000/. Thereafter tenant vacated building. New agreement was effective from 1st March 2021 till 31 December 2021 with the rent of PKR105,000/ month. Further Salman has another house whose rent remained 18,000/per month throughout the year. Calculate rental income of Salman as well as tax payable by him in year 2021.

subject: auditing and taxation