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To compute the taxable income from Sri Aravind's salary, we'll break down the provided information and make necessary deductions or additions based on the conditions given.

### Provided Details:
1. **Basic Pay:** ₹ 1,05,000
2. **D.A. (Dearness Allowance):** ₹ 1,000 per month (₹ 12,000 annually)  
   *Note: Included in retirement benefits.*
3. **Education Allowance for two children:** ₹ 150 per child (₹ 300 per month = ₹ 3,600 annually)
4. **Commission based on sale:** ₹ 10,000
5. **City Compensatory Allowance (CCA):** ₹ 700 per month (₹ 8,400 annually)
6. **Travelling Allowance (TA):** ₹ 30,000 (spent ₹ 22,000, so ₹ 8,000 can be taxed)
7. **Provision of a car for personal and official use:** (Assumed perquisite)
8. **Employer's contribution to RPF (Recognized Provident Fund):** ₹ 9,500
9. **Interest credited to RPF at 10%:** ₹ 10,000  
   *Note: Taxable portion is the interest above 9.5%, so tax is on 0.5% interest.*
10. **House provided by company in Bangalore:** Rent charged = ₹ 10,500
   *Additional benefits include services of a watchman and cook paid ₹ 400 each per month.*

### Step-by-Step Calculation:

#### Gross Salary
1. **Basic Pay:** ₹ 1,05,000
2. **D.A.** (₹ 1,000 p.m.): ₹ 12,000
3. **Education Allowance:** ₹ 3,600
4. **Commission:** ₹ 10,000
5. **City Compensatory Allowance (CCA):** ₹ 8,400
6. **Travelling Allowance (TA):** ₹ 8,000 (taxable amount as only ₹ 22,000 was spent)

Total Gross Salary = ₹ 1,05,000 + ₹ 12,000 + ₹ 3,600 + ₹ 10,000 + ₹ 8,400 + ₹ 8,000  
**= ₹ 1,47,000**

#### Perquisites and Other Additions:
1. **Car (for personal & official use):** Taxable value based on company policies (not explicitly mentioned, so will not be included unless specified).
2. **House provided by company (minus rent paid):** Taxable as per company norms (details not given). Rent charged: ₹ 10,500.
3. **Employer's contribution to RPF:** Taxable over 12% of salary. Since no mention of salary above basic, we'll assume no excess here.
4. **Interest on RPF:** 0.5% of ₹ 10,000 = ₹ 500 taxable.
5. **Watchman and Cook services:** ₹ 400 per month each (₹ 800 per month = ₹ 9,600 annually).

#### Deductions:
No explicit deductions are mentioned except for house rent.

#### Total Taxable Income:
So, the taxable income will be approximately:

Taxable Salary = Gross Salary + Perquisites – Rent paid

**= ₹ 1,47,000 + ₹ 9,600 + ₹ 500 – ₹ 10,500 = ₹ 1,46,600**

This is the approximate **taxable income** from salary.

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Do you want more detailed information on the specific perquisites or deductions? Here are some related questions to explore further:

1. How do we calculate the taxable value of a company-provided house?
2. What is the tax treatment for employer contributions to provident funds?
3. How are car perquisites for personal and official use taxed?
4. What is the exemption limit for children's education allowance in income tax?
5. How is the interest on RPF taxed beyond a certain limit?

**Tip:** Always ensure to consider exemptions or tax-free limits, such as those for education or transport allowances, when computing taxable income.

Sri Aravind is the Manager of a Textile mill. His salary details are provided, and the user is asked to compute the taxable income from his salary considering various allowances, deductions, and benefits.

Learn how to compute taxable income for Sri Aravind, a textile mill manager, based on his salary structure, including basic pay, D.A., education allowance, perquisites, traveling allowance, and employer's contribution to the provident fund. This step-by-step breakdown also covers rent deductions and taxable portions of RPF interest.

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