Question
Mr. Raj, a salaried employee, earns ₹12 lakh salary
and ₹1.5 lakh interest income. He claims ₹1.5 lakh under Section 80C and ₹50,000 under Section 80D. What is his total taxable income?Solution
Gross income = ₹12L + ₹1.5L = ₹13.5L Less: 80C = ₹1.5L, 80D = ₹0.5L ⇒ Total deductions = ₹2L Taxable = ₹13.5L – ₹2L = ₹11.5L (If Standard Deduction ₹50,000 is also applicable) ⇒ Final = ₹11L
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