श्याम के पिता की वार्षिक आय ₹ 3,60,000, है। यदि ₹ 2,50,000 तक की आयकर मुक्त है। तो 5% की दर से उसे कितना आयकर देना होगा?
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वार्षिक आय = ₹ 3,60,000
कर मुक्त आय = ₹ 2,50,000
कर योग्य आय = ₹ 3,60,000 – 2,50,000
= ₹ 1,10,000
अतः देय आयकर = ₹ 1,10,000 का 5%
= ₹ 1,10,000 x 5/100
= ₹ 5500