 Hello students, let's work out the following problem. It says Dr. Salim is a senior citizen aged 67 years. He earns Rs. 21,000 per month. He donates Rs. 6000 to Prime Minister Relief Fund, 100% relief and Rs. 4000 to an educational institute, 50% relief. He contributes Rs. 60,000 towards PPF and purchases NSC worth Rs. 15,000. He pays income tax of Rs. 600 per month for first 11 months of the year. Find the income tax to be paid by him in the last month of the year. So let us now move on to the solution. Now the first step towards finding the income tax is to write the gross income of the Assessi. Assessi is Mr. Salim and we are given that he earns Rs. 21,000 per month. So it is 21,000 into 12. We have to write the gross annual income. So the gross annual income of Dr. Salim is Rs. 2,52,000. Now the second step is to find the amount of donation for reduction. Now we are given that he donates Rs. 6000 to Prime Minister's relief fund and get 100% exemption and Rs. 4000 to an educational institution and gets 50% relief. So the rebate on donation, Prime Minister's relief fund, Rs. 6000, 100% exemption, donation to educational institute, Rs. 4000 and he gets relief of 50%. So this is Rs. 2000. So the donation, rebate on donation is Rs. 1000 plus 2000 that is Rs. 8000. Now the third step is to find the total savings. We are given that he contributes Rs. 6000 towards PPF and purchases NSC for Rs. 15,000, PPF Rs. 60,000 and NSC Rs. 15,000. So the total savings is Rs. 75,000. Now the fourth step, taxable income by subtracting the amount obtained in step 2 and 3 from the amount obtained in step 1. So the taxable income is given by Rs. 25,000 minus Rs. 8,000 minus Rs. 75,000 and this is equal to Rs. 169,000. Now the next step is the computation of the income tax. Now here we see from the current slab that taxable income is up to Rs. 185,000 then the rate of tax is new. Payable is new. This completes the question and the session. Bye for now. Take care. Have a good day.