shares. Problem 12- 3: Mr. Tauhid has earned the following incomes for the year 2018-19. Income from salary : Tk. 300,000; Income from Other Sources: (a) Dividend from a public ltd. company Tk. 4,500; (b) Dividend of public limited company Tk. 9,000; (c) Dividend from ICB Mutual Fund Tk. 36,000; (d) Interest on savings account Tk. 900; (e) Prize of lottery Tk. 32,000; (f) Interest on-fixed deposit Tk. 3,800; (g) Interest on postal savings account Tk. 1,600; (h) Income from writing book Tk. 8,000; (i) Income from examining scripts and invigilation Tk. 4,200; G) Income from word competition Tk. 4,800; (k) Prize of Prizebond Tk. 24,000; (1) Income from a private university as a part-time lecturer Tk. 22,000; (m) Income from remuneration of director Tk. 14,000; Income from rent of a shop owned by him Tk. 15,000; (0) Income from a newspaper for column writing Tk. 2,000; (p) Income from sale of forest timber Tk. 32,000; (q) Income from unused leased land Tk. 17,000; (r) Income from rental of household machineries Tk. 9,000; (s) Gain from loan amortization Tk. 11,000; (t) Income from Boats and mooring Tk. 10,000; and (u) Income from royalty and patent Tk. 26,000. During the year he spent Tk. 1,000,000 to purchase a flat in Mirpur and the source of expenditure remained unexplained to the DCT. Through investigation, the DCT has also identified an FDR of Tk. 300,000 in a local bank which has also not been explained. He has also visited India incurring a total cost of Tk. 100,000 and purchased a Jewellery set of Tk. 50,000 for his wife for which the source of the money was also unexplained. During the year he has paid Tk. 500 as commission for collecting the dividend and Tk. 800 as interest on loan taken to purchase the shares. His other expenditures during the year were: Purchase of dress and cloths Tk. 10,000; Donation to Ahsania Mission Cancer Hospital Tk. 30,000; Contribution to a deposit pension scheme Tk. 70,000; Purchase of primary shares of a listed company Tk. 10,000 and Contribution to Government Zakat Fund Tk. 50,000. Compute taxable income and tax liability of Mr. Tauhid for the assessment year 2019 -- 2020