Working Note:
Computation of total sales, export sales and net profit of unit in SEZ
Particulars Rajkumar Proprietorship Unit in DTA (`) Unit in SEZ (`)
(`)
Total Sales 7,50,00,000 3,00,00,000 4,50,00,000
Export Sales 4,50,00,000 1,50,00,000 3,00,00,000
Net Profit 90,00,000 15,00,000 75,00,000
6. (a) Computation of Taxable Income of Mr. Raju for the A.Y. 2018-19
Particulars ` `
Salaries
Income from Salary 2,50,000
Ishita’s salary (` 15,000 x 12) [See Note 1] 1,80,000
4,30,000
8
10