Salary bifurcation

Sundaramurthi (Student) (37 Points)

01 September 2014  

Dear all,

One of my friend has received Rs.27000 per month as Salary for the F/Y 2013-14.

LIC Premium paid is Rs.5680/-. he is working is proprietory firm. NO TDS deducted from Salary. Full Payment  received by Cheque.

With this any one pls help me out to bifurcate Salary to avoid Tax payable for him. 

Thanks in advance

Regards,

Sundaram