Mr. Joshi has special industry furnished following Trading and Profit and Loss a/c for the previous year ending:

क) व्यवसायबाट करयोग्य आय (Assessable Income from Business) व्यवसायबाट करयोग्य आय गणना गर्नका लागि, हामीले नाफा नोक्सान खातामा दिइएको खुद नाफालाई विभिन्न समायोजनहरू गर्नुपर्छ। खुद नाफा (Net Profit as per P/L A/c) &= Rs. 14,94,000 \\ \\ जोड्नुहोस् (Add): & \\ १. प्रारम्भिक स्टकको अधिक मूल्याङ्कन (Overvaluation of Opening Stock) &= Rs. 1,80,000 - ((1,80,000)/(1.20)) = Rs. 30,000 \\ २. अस्वीकृत ह्रासकट्टी (Disallowed Depreciation) &= Rs. 20,000 - ((20,000)/(1.10)) = Rs. 1,818.18 \\ ३. ट्रेडमार्क खरिद (पुँजीगत खर्च) (Trademark purchase - capital expenditure) &= Rs. 1,20,000 \\ ४. दान (व्यवसाय खर्च होइन) (Donation - not business expense) &= Rs. 90,000 \\ ५. व्यक्तिगत स्वास्थ्य खर्च (Self-medical expenses - personal) &= Rs. 20,000 \\ ६. आयकर अधिकारी विरुद्धको मुद्दाको कानूनी खर्च (Legal expenses for case against ITO - disallowed) &= Rs. 20,000 \\ ७. प्यान नभएका कर्मचारीलाई तलब (Salaries to staff without PAN - disallowed) &= Rs. 20,000 \\ ८. व्यवसायिक सम्पत्ति बिक्रीमा नोक्सान (पुँजीगत नोक्सान) (Loss on sale of business assets - capital loss) &= Rs. 36,000 \\ जम्मा जोड्नुपर्ने रकम &= Rs. 3,37,818.18 \\ \\ घटाउनुहोस् (Less): & \\ १. अन्तिम स्टकको अधिक मूल्याङ्कन (Overvaluation of Closing Stock) &= Rs. 1,95,000 - ((1,95,000)/(1.20)) = Rs. 32,500 \\ २. ट्रेडमार्कको स्वीकृत परिशोधन (Allowable Amortization of Trademark) &= Rs. (1,20,000)/(70 महिना) × 12 महिना = Rs. 20,571.43 \\ ३. आयकर फिर्ता (व्यवसाय आय होइन) (Income Tax Refund - non-business portion) &= Rs. 2,00,000 - 10,000 = Rs. 1,90,000 \\ ४. लगानीमा ब्याज (व्यवसाय आय होइन) (Interest on investment - non-business) &= Rs. 40,000 \\ ५. आवासीय कम्पनीबाट लाभांश (व्यवसाय आय होइन) (Dividend from resident co. - non-business) &= Rs. 2,20,000 \\ ६. गैर-व्यवसायिक सम्पत्ति बिक्रीमा लाभ (व्यवसाय आय होइन) (Gain on sales of non-business assets - non-business) &= Rs. 1,70,000 \\ ७. कृषि आय (कर छुट) (Agriculture incomes - exempt) &= Rs. 1,40,000 \\ ८. चिट्ठाबाट प्राप्त आय (खुद) (व्यवसाय आय होइन) (Lottery received (net) - non-business) &= Rs. 70,000 \\ जम्मा घटाउनुपर्ने रकम &= Rs. 8,63,071.43 \\ \\ व्यवसायबाट करयोग्य आय (Assessable Income from Business) &= Rs. 14,94,000 + 3,37,818.18 - 8,63,071.43 \\ &= Rs. 9,68,746.75 ख) लगानीबाट करयोग्य आय (Assessable Income from Investment) लगानीमा ब्याज (Interest on investment) &= Rs. 40,000 \\ आवासीय कम्पनीबाट लाभांश (Dividend from resident co.) &= Rs. 2,20,000 \\ गैर-व्यवसायिक सम्पत्ति बिक्रीमा लाभ (Gain on sales of non-business assets) &= Rs. 1,70,000 \\ चिट्ठाबाट प्राप्त आय (खुद) (Lottery received (net)) &= Rs. 70,000 \\ लगानीबाट करयोग्य आय (Assessable Income from Investment) &= Rs. 40,000 + 2,20,000 + 1,70,000 + 70,000 \\ &= Rs. 5,00,000 ग) कुल करयोग्य आयको विवरण (Statement of Total Taxable Income) व्यवसायबाट करयोग्य आय (Assessable Income from Business) &= Rs. 9,68,746.75 \\ लगानीबाट करयोग्य आय (Assessable Income from Investment) &= Rs. 5,00,000 \\ कुल करयोग्य आय (Total Assessable Income) &= Rs. 9,68,746.75 + 5,00,000 \\ &= Rs. 14,68,746.75 \\ \\ घटाउनुहोस्: अघिल्लो वर्षको नोक्सान (Less: Brought forward loss) &= Rs. 1,50,000 \\ कुल करयोग्य आय (Total Taxable Income) &= Rs. 14,68,746.75 - 1,50,000 \\ &= Rs. 13,18,746.75 घ) कर दायित्व (Tax Liabilities) श्री जोशी एक व्यक्ति हुन् र उनको व्यवसाय विशेष उद्योग अन्तर्गत पर्दछ। त्यसैले, करका दरहरूमा विशेष छुट लागू हुनेछ। नेपालमा व्यक्तिगत आयकरको सामान्य स्ल्याब दरहरू (विशेष उद्योगका लागि परिमार्जित दरहरू सहित): पहिलो Rs. 4,00,000 मा 1\% &= Rs. 4,000 \\ अर्को Rs. 1,00,000 मा 10\% &= Rs. 10,000 \\ अर्को Rs. 2,00,000 मा 20\% &= Rs. 40,000 \\ जम्मा करयोग्य आय (Total Taxable Income) &= Rs. 13,18,746.75 \\ माथिका स्ल्याबमा कर लगाइएको आय &= Rs. 4,00,000 + 1,00,000 + 2,00,000 = Rs. 7,00,000 \\ बाँकी करयोग्य आय (Remaining Taxable Income) &= Rs. 13,18,746.75 - 7,00,000 = Rs. 6,18,746.75 \\ \\ बाँकी Rs. 6,18,746.75 मा 20\% (सामान्य 30\% को सट्टा) &= Rs. 1,23,749.35 \\ \\ कुल कर दायित्व (Total Tax Liability) &= Rs. 4,000 + 10,000 + 40,000 + 1,23,749.35 \\ &= Rs. 1,77,749.35 अर्को प्रश्न पठाउनुहोस् 📸