UNIT – 3: INCOME UNDER THE HEAD HOUSE PROPERTY
PRACTICAL PROBLEMS
Q. No. 1. Mr.
Sudhakar Rao hired a house of 5 rooms at Rs. 5,000 p.m. He paid Rs. 6,000 as
Municipal Taxes and spent Rs. 5,000 on the repair of the house. He has sub-let
2 rooms at the rate of Rs. 3,000 p.m. to his friend Mr. Prabhakar Rao. Compute
income from sub-letting.
Q. NO. 2. Compute
Annual Rental Value in following case:
|
Rs.
|
i.
Municipal
Rental Value
ii.
Actual
Rent Received
iii.
Lift
and pump maintenance charges paid by owner
iv.
Salary
of common gardener and watchman paid by tenants to the owner and actual
expenses incurred by the owner during the year are Rs. 4,200
|
48,000
p.a.
50,000
p.a.
6,000
p.a.
500
p.m.
|
Q. No. 3. Compute
Expected Rental Value (ERV)
a)
Mr. R
has a house at Pune where Rent Control Act is applicable. Its MRV is Rs.
1,08,000 p.a. and FRV is Rs.
1,20,000 p.a. Standard Rent is Rs. 1,02,000.
b)
In
above case what difference it will make if Rent Control Act is not applicable
and Standard Rent is not given.
Q. No. 4. From the
particulars given below, compute ARV in each case separately.
|
A
Rs.
|
B
Rs.
|
C
Rs.
|
D
Rs.
|
MRV
FRV
Real Rent
Standard Rent
|
60,000
75,000
69,000
Not
Applicable
|
48,000
60,000
54,000
72,000
|
36,000
45,000
40,000
42,000
|
96,000
1,16,000
1,20,000
1,15,000
|
Q. No. 5. Compute
the annual rental value for the previous year 2015-16 from particulars given
below:
MRV
Standard Rent
Unrealized Rent
Date of completion
|
Rs. 84,000 p.a.
Rs. 87,000 p.a.
Rs. 4,000
31-7-2015
|
FRV
Real Rent
Date of letting 1-10-2015
|
90,000 p.a.
8,000 p.m.
|
Q. No. 6.
|
Rs.
|
Rent Received
Standard Rent
Municipal Valuation
Fair Rental Value
Municipal Taxes
Compute the net annual value
|
1,75,000
1,60,000
1,70,000
1,72,000
12%
of MRV + 2% of Municipal taxes an Sanitation Surcharge
|
Q. No. 7. Compute
the income from house property from information given below:
|
Rs.
|
Municipal Rental Value
Rent received during the year
Municipal Taxes (50% paid by tenant)
Expenses incurred on repairs
a) By owner
b) By tenant
Collection charges
Date of completion of house
|
18,000
24,000
1,800
p.a.
3,000
3,000
1,000
1-6-1998
|
Q. No. 8. In the
previous year 1998-99, there was unrealized rent of Rs. 42,000 but the owner
could claim a deduction of Rs. 31,000 only as the income from house property
was only Rs. 24,000. Find out the
deemed income from house property u/s 25A in each case separately if the
assessee recovers:
Case I: Rs. 12,000 Case
II: Rs. 28,000
Q. No. 9. Calculate
the taxable amount of unrealized rent recovered in following case:
|
P/Y
2014-15
|
P/Y
2015-16
|
||
|
Mr.
X
Rs.
|
Mr.
Y
Rs.
|
Mr.
X
Rs.
|
Mr.
Y
Rs.
|
MRV
FRV
Standard Rent
Annual Rent
Unrealized Rent
Unrealized Rent Recovered
|
1,50,000
1,66,000
1,60,000
1,95,000
30,000
NIL
|
1,50,000
1,66,000
1,55,000
1,65,000
30,000
NIL
|
1,50,000
1,66,000
1,60,000
1,95,000
NIL
28,000
|
1,50,000
1,66,000
1,55,000
1,65,000
NIL
28,000
|
Q. No. 10. Mr. Z has
given his premises on hire from 1-8-2011 to a business for its office. He
submits the following particulars:
|
Rs.
|
|
Rs.
|
MRV
FRV
Standard Rent
Actual Rent
|
1,44,000
1,48,000
1,60,000
1,80,000
|
Municipal Taxes
Interest on loan for purchase of house
|
14,400
p.a.
45,000
|
As per agreement rent will increase to Rs. 16,000 p.m. from
1-12-2014. But amount of increased rent is paid in December 2015. Compute his
income from the previous year 2015-16.
Q. No. 11. From the
particulars given below compute total income of Mr. P Aggarwal for the
assessment year 2016-17: The house was completed on 1-9-2010:
|
Rs.
|
A. Self
occupied house
Municipal Rental Value
Fair Rental Value
Municipal Taxes
Ground Rent
Interest on Loan
B. Let
out house
Municipal Rental Value
Actual Rent Received
Municipal Taxes
Interest on Loan for the Previous
years
2015-16
2014-15
2013-14
2012-13
2011-12
2010-11
2009-10
Ground Rent
Fire Insurance Premium
C. Income
from other sources
|
12,000
p.a.
18,000
p.a.
1,200
p.a.
500
p.a.
10,000
p.a.
24,000
p.a.
30,000
p.a.
2,400
p.a.
10,000
15,000
15,000
15,000
15,000
15,000
15,000
2,400
2,000
50,000
|
Q. No. 12. Sh. H.
Mukherjee constructed a building on 30th June, 2009. It had two
flats of equal dimensions. One flat was let out to a tenant for residential
purpose on a monthly rent of Rs. 1,000 and other flat was let out to a friend
for residential purposes on a monthly rent of Rs. 1,000. Sri Mukherjee paid the
following expenses during the year ended 31st March, 2016.
Municipal taxes @ 10% on municipal value of Rs. 20,000;
Fire Insurance Premium @ 2% of Municipal value;
Rent Collection charges in case of 1st flat Rs. 600;
Repairs and alternations Rs. 1,000;
Interior decoration charges Rs. 2,000;
Legal Charges for recovery of rent in case of 1st flat
Rs. 1,000.
Interest on loan taken for renovation of 2nd flat Rs.
4,200;
Conservancy tax in addition to Municipal Tax Rs. 300;
Find out the income of Sh. H. Mukherjee under the head “Income
from House Property” for the assessment year 2016-17.
Q. No. 12 A. Mr. X is
the owner of following 3 let out and 1 self occupied house properties. Find out
the net annual value for the assessment year 2016-17.
|
A
|
B
|
C
|
Self
Occupied
|
Municipal Rent Value (MRV)
Fair Rental Value (FRV)
Standard Rent
Actual Rent Received
Municipal taxes – Paid
Due
|
30,000
32,000
34,000
38,000
2,000
2,000
|
30,000
28,000
40,000
32,000
4,000
-
|
60,000
66,000
50,000
48,000
-
4,000
|
90,000
-
-
-
9,000
-
|
Q. No. 13. Compute
income from house property of Mr. Anil and Mr. Sunil for the year ending on
31-3-2016, from the information given below:
a)
Mr.
Anil & Mr. Sunil are brothers and they have inherited the house property
from their father with equal share.
b)
Rent
realizable from the property is Rs. 27,000 p.a.
c)
Municipal
Taxes (to be borne by the land lord) are Rs. 9,000 p.a.
d)
The
property is on leasehold land and the annual lease rent is Rs. 3,000.
e)
Rent
collector is paid Rs. 100 per month.
f)
Property
was mortgaged by taking a loan of Rs. 50,000 @ 10% p.a. for the purpose of
partnership business. The loan was taken on 1st October 2013.
g)
One
of the flats in the building fetching monthly rent of Rs. 500 vacant for two
months.
Q. No. 14. The
particulars of a residential house completed on 31st May 2013 are
given below:
|
Rs.
|
Rent
Municipal Taxes paid
Ground Rent
Insurance
Interest on amount borrowed for construction
of this house
Collection charges actually paid
|
800
p.m.
1,800
50
80
1,000
300
|
The assessee mortgaged the house for Rs. 36,000 to meet the
expenses of his daughter’s marriage and paid an interest of Rs. 3,000 on the
mortgage loan during the year. The assessee also claimed that he had not
realized rents from his tenants to the extent of Rs. 2,000 and he proved his
claim to the entire satisfaction of the assessing officer that the conditions
for its admissibility were satisfied. Compute the total income under the head
House Property.
Q. No. 15. Compute
income from house property from the particulars given below for the assessment
year 2016-17:
|
Rs.
|
Municipal rental value
Actual rent received
Municipal taxes
Date of completion
Date of letting
Fire Insurance Premium (due)
Ground rent (due)
Interest on loan taken to construct the
house
2009-10 to 2014-15 @ Rs. 15,000 p.a.
2015-16 Rs. 10,000
Interest on delayed payment of interest
|
24,000
p.a.
30,000
p.a.
2,400
p.a.
31-3-2012
1-4-2012
400
p.a.
600
p.a.
1,000
|
Q. No. 16. Mr. Joseph
is owner of a residential house construction completed on 31-10-2007 and it has
been let out from 1-12-2007 for residential purposes. Its other particulars
are:
|
Rs.
|
Municipal valuation
Fair rent
Standard rent under Rent Control Act
Actual Rent
Municipal Taxes paid (including Rs. 1,500
paid by tenant)
Water and sewerage benefit tax levied by the
State Government not paid yet as it is disputed in appeal
Fire Insurance payable
Legal Charges for recovery of rent
Stamp duty and registration charges incurred
in respect of lease agreement of the house
|
15,000
p.a.
18,000
p.a.
1,500
p.m.
1,600
p.m.
2,500
1,200
600
1,500
3,000
|
The unrealized rent for the year 2013-14 amounted to Rs. 16,000
out of which a deduction has been claimed for
Rs. 12,000. During the Rs. 14,000 were recovered from the defaulting
tenant. Compute income from house
property for the previous year 2015-16.
Q. No. 17. Mr. X, the
owner of two houses, occupies one for his own residence and the other he lets
to a tenant at a monthly rent of Rs. 500. The municipal valuation of the house
occupied is Rs. 2,600 and of the other is Rs. 5,200. The municipal taxes of the
two amounted to Rs. 600. The other expenses in respect of the two houses are as
follows:
|
Rs.
|
Insurance premium (for both houses)
Annual charge in respect of the house
occupied
Ground rent for the house let
Repairs of the house occupied
Interest on loan taken to repair the two
houses
|
1,200
300
100
700
400
|
Mr. X also had income from other sources amounting to Rs. 20,000
during the year. Calculate Mr. X’s income from house property and total income.
Q. No. 18. From the
particulars given below for two self-occupied houses. Advise the owner as to
which house he should choose as self-occupied for the assessment year 2016-17:
|
House A (Rs.)
|
House B(Rs.)
|
Municipal Rental Value
Municipal Taxes (50% paid)
Ground Rent
Fire Insurance Premium paid
Interest on loan taken to construct the
house
Other Income
|
24,000
p.a.
2,000
p.a.
500
p.a.
1,000
p.a.
15,000
p.a.
2,00,000
p.a.
|
30,000
p.a.
3,000
p.a.
1,000
p.a.
2,000
p.a.
18,000
p.a.
-
|
Q. No. 19. Mr. Chopra
draws a salary of Rs. 5,000 p.m. He owns two houses: one whose municipal
valuation is Rs. 3,000, is occupied by him for his own residence and the other,
whose municipal valuation is Rs. 2,500, is let out at Rs. 250 p.m. The expenses
in respect of both the house are:
|
1st
House
(occupied for
own residence)
Rs.
|
2nd
House
(let-out)
Rs.
|
Municipal Taxes
Land revenue
Interest on loan for reconstruction of the
houses
Fire Insurance premium
Interest on mortgage
Rent collection charges
|
300
150
300
200
-
-
|
300
200
400
200
500
200
|
The 2nd house remained vacant for two months. His
income from other sources is Rs. 5,000. Compute
his total income.
Q. No. 20. Mr.
Srikant owns two houses, the particulars of which are given below for the
previous year 2015-16:
|
House A
|
House B
|
Annual Rent
Standard Rent
Municipal Valuation
Fair Rent
Municipal Taxes paid during the year
Fire Insurance (due)
Ground Rent Paid
Interest on money borrowed during 1998-99
for construction of house (50% paid)
Unrealized rent (Pertaining to this year)
Nature of occupation
|
NIL
5,00,000
p.a.
4,90,000
p.a.
5,00,000
p.a.
49,000
p.a.
5,000
p.a.
4,500
p.a.
36,000
p.a.
NIL
Self
occupied
|
1,72,000
p.a.
1,50,000
p.a.
1,60,000
p.a.
1,80,000
p.a.
16,000
p.a.
3,000
p.a.
3,900
p.a.
48,000
p.a.
6,000
Let
out
|
Compute income from house property for the assessment year 2016-17
assuming that the Assessing Officer is satisfied with the non recovery of rent.
Q. No. 21. Following
are the particulars of house properties of Mr. S for the previous year 2015-16.
Compute his income from house properties:
|
House I
|
House II
|
Construction started on
Construction completed on
Actual Rental Value
Municipal Valuation
Standard Rent
Fair Rental Value
Municipal Tax
Interest on moneys borrowed to renovate the
building
Vacancy period
Rent collection charges
|
31-3-1998
31-3-1999
Rs.
60,000
50,000
45,000
48,000
2,500
6,200
2
months
4,300
|
10-2-1996
1-6-1999
Rs.
42,000
36,000
54,000
3,600
-
-
1,600
|
Both the above houses were let out for residential purposes.
Insurance premium of House I and Ground Rent of House II are still outstanding.
The tenants paid the municipal taxes of House II.
Q. No. 22. Mr. A owns
the house properties about which the detailed information is given below:
|
House I
Rs.
|
House II
Rs.
|
Annual MRV
Annual FRV
Annual Standard Rent
Annual Rent
Interest on loan taken for construction of
house
Vacancy period
Municipal Taxes
|
24,000
22,000
20,000
30,000
28,000
p.a.
2
months
10%
of MRV
|
38,000
34,000
40,000
36,000
22,000
p.a.
3
months
2,400
|
Additional information:
a)
Loan
was taken for construction of house I by mortgaging the house no. II
b)
Assessee
receives salary of Rs. 12,000 p.m.
c)
Both
the units are let out.
Calculate his gross total income for the year ending 31-3-2016.
Q. No. 23. Mr. Ansari
is owner of two houses and provides following information about these houses:
|
A
|
B
|
Date of Completion
Standard Rent
Fair Rental Value
Municipal Rental Value
Actual Rent
Municipal Taxes
Ground rent (due)
Fire Insurance Premium
Interest on Loan for the construction of
House for the year:
2012-13
2013-14
2014-15
2015-16
|
1-6-2015
Rs.
15,000
p.a.
18,000
p.a.
12,000
p.a.
12,000
p.a.
1,200
400
500
4,000
4,000
3,000
3,000
|
1-8-2014
Rs.
-
24,000
p.a.
20,000
p.a.
Self-occupied
10%
of MRV
-
400
p.a.
11,000
11,000
11,000
7,000
|
Calculate his income from the house property for the year ended
31-3-2016.
Q. No. 24. Mr. Raja
Ram owned four houses. Their municipal valuations are Rs. 6,000 Rs. 6,000 Rs.
5,500 and Rs. 10,000 respectively. The municipality levies 10% tax. The first
house is occupied for his residence. Hari Ram is residing in the second house
at a monthly rent of Rs. 800. The third house is occupied by the business-house
at an annual rent of Rs. 6,600. In the fourth house Raja Ram is carrying on his
own business which has yielded a net taxable income of Rs. 15,145. The second and third houses were
completed on 30-6-2010. He claims the following deductions:
Interest on mortgage of the first house Rs. 200
Rs. 600 paid as salary to a gardener in respect of the third
house.
Compute the taxable income from house property.
Q. No. 25. Mr. B owns
a house property at Cochin. It consists of 3 independent equal units and
information about the property is given below:
Unit 1: Own residence, Unit 2: let out, Unit
3: Own business
MRV
FRV
Standard Rent
Rent
Unrealized Rent
Repairs
Insurance
Interest on money borrowed for purchase of
property
Municipal Taxes
Date of Completion
|
Rs.
1,20,000
p.a.
1,32,000
p.a.
1,08,000
p.a.
3,500
p.m.
For
three months
10,000
2,000
96,000
14,400
1-11-1998
|
Compute income from house property.
Q. No. 26. Shri K.
Chaudhury, a resident individual, owns a house in Kolkata which consists of two
equal independent units the municipal valuation of which is fixed at Rs. 18,000
by Calcutta Corporation after deducting 10% as an allowance for repairs from
gross rental value. He has let out one-half portion of the building for Rs.
1,100 per month after the construction was completed on 31-1-2010 and other
half is self-occupied. Compute the taxable income of Shri Chaudhury under the
head ‘Income from House Property’ from the following particulars for the
assessment year 2016-17:
|
Rs.
|
He paid Municipal Taxes
Tenant paid Municipal Taxes
He spent for repairs
For ground rent
For Insurance Premium (for the House)
For interest on loan for house construction
For collection charges
For annual charge
|
1,200
600
750
300
400
500
350
600
|
Let-out portion remained self occupied for two
months (1-2-2016 to 31-3-2016) in the year. His total income other than from
house property was Rs. 30,000 for the year.
Q. No. 27.
Mr.
D. Thomas has three houses in Kolkata details of which are given below:
a)
House
No. I constructed on leasehold land on 31-3-2011 and let out to tenant at a
rent of Rs. 800 p.m. Municipal Taxes are Rs. 1,200 per year, 50% of which are
paid by tenant. Repair expenses of Rs. 500 and ground rent of Rs. 900 for the
year paid by M. Thomas.
b)
House
No. II was taken on lease from Mr. K David at a rent of Rs. 400 per month. It
was sub-let at a rent of Rs. 750 per month. Municipal Taxes of Rs. 1,000 and
Repairs expenses of Rs. 800 for the year are paid by Mr. Thomas.
c)
House
No. III constructed on his own land on 30th June 2010. It consists
of two independent equal units and one unit is occupied for his residential
purpose and the other one is let out to a tenant at a rent of Rs. 350 per month
for residential purposes. This portion was self occupied during March, 2016.
The Municipal Value of the building is fixed at Rs. 12,900 p.a. The Municipal
taxes of Rs. 1,600were paid by Mr. Thomas. Repairing charges of Rs. 1,000 are
equally met by Mr. Thomas and the tenant. Interest paid on loan taken for construction
of building by Mr. Thomas is Rs. 400 for the year. Compute the gross total
income of Shri Thomas for the assessment year 2016-17 assuming that his
business income is Rs. 30,000.
Q. No. 28.
Mr.
X of Daryaganj, New Delhi, owns several properties which are let out to
tenants. He is owner of the house in which he is living Daryaganj and its
Municipal valuation is Rs. 9,000 p.a. From the following statement of accounts
for the year ended on March, 31, 2016; compute his income from house property:
|
Rs.
|
|
Rs.
|
To Municipal Taxes
(60% being tenant’s share)
Green Park House
Vasant Vihar House
South Extension House
Gupta Colony Flat
Daryaganj Bungalow
To Ground rent of Gupta Colony Flat
To Repairs
To Collection Charges
i.
Green
Park 480
ii.
Vasant
Vihar 800
iii.
South
Extension 640
iv.
Gupta
Colony 480
To Interest paid to Bank (Loan taken for
construction of South Extension house)
To Life Insurance Premium
To excess of receipts over expenses
|
400
800
320
240
600
250
6,000
2,400
3,000
6,500
36,490
|
By rent
Green Park House
By rent
Vasant Vihar House
By rent
South Extension House (occupied for
10 months)
By rent
Gupta Colony Flat
(Completed on 1-10-2015)
Let out for residential purposes)
|
12,000
24,000
15,000
6,000
|
|
57,000
|
|
57,000
|
Municipal valuation of the houses is: (annual) Green Park House
Rs. 12,000; Vasant Vihar House Rs. 20,000. South Extension House Rs. 16,000,
Gupta Colony Flat Rs. 12,000.
Q. No. 29. Mr.
Parampal Singh owns a house property consisting of 4 equal independent units at
Chandigarh. It was completed on 1-11-2014 and is used as follows:
a)
25%
of floor area is used for his own business.
b)
25%
of floor area is self occupied for his own residence.
c)
25%
of floor area is let out for residential purpose @ Rs. 1,000 p.m.
d)
25%
of floor area was let out for non residential purposes @ Rs. 1,000 p.m. with
effect from 1-4-2015 to 28-2-2016 and self occupied from 1-3-2016 onwards. The other expenses incurred by Mr. Singh in
respect of house property are:
Municipal taxes Rs. 4,000 per annum
Fire Insurance Premium Rs. 1,200 per annum
Repairs of House Property Rs. 3,200 per annum
Interest on loan for construction of house Rs. 36,000
Compute Income under the head house property for the assessment
year 2016-17.
Q. No. 30. Mr. Ray,
who has income only from house property, submits the following information
about his house property income:
|
Rs.
|
Gross Rental
Income of the year (after deducting following items)
a)
Depreciation
b)
Lift
maintenance charges
c)
Municipal
Taxes (10% of MRV of Rs. 1,50,000)
d)
Vacancy
e)
Repairs
f)
Pay
of Chowkidar
g)
Bank
commission
h)
Legal
expenses on recovery of rent
i)
Salary
of gardener
|
1,00,000
24,500
7,500
15,000
10,000
18,000
1,000
500
8,000
1,200
|
Compute Mr. Ray’s income from house property for the previous year
ending on 31-3-2016.
Q. No. 31. Mr. S.S.
Walia owns three house properties at Chandigarh. Property I is self occupied.
Property II is let out for residential purposes and Property III has three
identical units. Unit ‘X’ is let out for full year, Unit ‘Y’ is used for
business and Unit ‘Z’ is let out for 5 months and self occupied for 7 months.
The particulars of these properties are given below:
|
I
Rs.
|
II
Rs.
|
III
Rs.
|
Municipal Rental Value
Actual Rent
Fair Rent (annual)
Date of Completion
Municipal Taxes (paid)
Repairs
Collection Charges
Fire Insurance Premium paid
Interest on Loan taken for construction
|
60,000
p.a.
NIL
72,000
1-6-2011
12,000
7,600
NIL
3,000
30,000
p.a.
|
90,000
p.a.
7,000
p.m.
1,02,000
1-2-2012
8,000
6,000
3,000
5,000
48,000
p.a.
|
1,80,000
p.a.
6,000
p.m.
Each
for unit
‘X’
& ‘Z’
-
1-5-2012
24,000
28,000
3,600
6,000
50,000
p.a.
|
Mr. Walia had taken loan for construction of house ‘I’ on 1-4-2007.
The amount of loan was Rs. 3,00,000 @ 10% p.a. During the year 2013-14 a tenant
of property II failed to pay rent of Rs. 18,000 in spite of all efforts. The
assessing Officer is satisfied about the claim of this rent. Compute the total
income of Mr. Walia for the assessment year 2016-17 if his income from all
other sources was Rs. 2,40,000.
Q. No. 32. X, owns a
building consisting of three identical units, the construction of which was
completed on April 1, 2015. The building was occupied from April 1, 2015
onwards. The particulars pertaining to the three units for the year ended March
31, 2016 are given below:
|
Unit I
Rs.
|
Unit II
Rs.
|
Unit III
Rs.
|
Fair rent
Rent received
Municipal taxes: Paid
Due but paid on 15-06-2016
Land revenue due but paid on 15-06-2016
Ground rent due, not paid
Nature of occupation
|
60,000
3,000
3,000
1,200
2,400
Self-occupied
for residence
|
60,000
72,000
5,000
5,000
1,200
2,400
Let
out for
residence
|
60,000
3,000
3,000
1,200
2,400
Used
for own
business
|
On April 1, 2014, X has borrowed a sum of Rs. 5,00,000 bearing
interest at 12% per annum for construction of this building. The total cost of
construction of the building was Rs. 12,00,000. The business income of X for
the year ended March 31, 2016 is Rs. 2,10,000 (before taking into account any
item connected with the above property). The accounts of the business are
regularly maintained on mercantile basis. Compute the gross total income of X for the
assessment year 2016-17.
Q. No. 33. Mr. Hari
had inherited a house from his father in the year 2012 with the condition that
Mr. Hari shall pay a sum of Rs. 1,500 per month to his ailing grandmother
throughout his life, irrespective of the fact whether the said house was
fetching any rent or not. During financial year 2015-16 he was able to let out
this house only for nine months at a monthly rent of Rs. 6,000. Mr. Hari has
also furnished the following information in relation to this house:
|
Rs.
|
Municipal taxes paid by the tenant
Municipal Rental value
Insurance premium to insure the house paid
by the tenant during 2015-16
Interest paid during 2015-16 on loan taken
for renovation of the house
Actual repair and renovation expenses
incurred during the year
Actual collection expenses for recovering
the rent
Water taxes levied by the Municipal
Corporation working under the State Government
|
6,500
65,000
p.a.
1,800
6,000
18,000
900
700
|
Compute income under the head house property.