2. A a manager of a limited company in Delhi, retired from service on 1.1.2021 after
32 years of service the following particulars of his income.

Salary 12000 p.m., HRA 3000 p.m. Medical Expenses reimbursed by the company
during the previous year 17000. Leave travel assistance for going to his home town,
Mumbai, on leave reimbursed by the company 8000. A car of 1.6 litre engine capacity is
provided by the company for official and personal use and expense of its running and
maintenance including salary of driver for official use are borne by the company.

He contributes 20% of his salary to recognized provident fund to which company
contributes 14%.

He received 180000 gratuity and 120000 for encashment of 10 months earned leave not
availed by him. As per rules of the company Mr. A was entitled to one month's leave for
every year of service. He was drawing a salary of 12000 per month since 1.1.2020.

He invested 24000 in National Savings Certificate and 15000 in Public Provident Fund
A/c. He paid 4000 towards Life Insurance Premium on a policy on 5.4.2020 for a sum
assured for 30000.

His other income were: Interest on debentures 80000 (Gross).

His donated 10000 to Prime Ministers National Relief Fund.

Compute the total income of Mr. A for the assessment year 2021-2022 and deduction
allowed under section 80C. Assume Mr. A:

(a) Does not opt to be taxes under section 115BAC
(b) Does to be taxes under section 115BAC

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