Aggregation procedure

may be u can use the following tax calculators

https://taxbykk.blogspot.com/2011/07/computation-of-tax-on-partial.html

Actually sir I have confusion regarding the aggregation procedure when there is special income included in total income viz. income u/s. 111A, 112, 115BB and short fall as well. Case. 1 Total income is 1,90,000 included 70,000 winning income. AI 50,000 TI+AI =2,40,000 Less: S.I. 70,000 =1,70,000 Short fall of Rs. 10,000 Tax on winning income @ 30% =21000 Now should we deduct the tax on basic exemption +AI which comes to Rs. 5000 from the tax. Case. 2 Total income is 1,90,000 included 70,000 LTCG AI 50,000 TI+AI =2,40,000 Less: S.I. 70,000 =1,70,000 Short fall for Rs. 10,000 short fall adjusted out of LTCG Tax on balance LTCG @ 20% =12000 Now should we deduct the tax on basic exemption +AI which comes to Rs. 5000 from the tax. Case. 3 Total income is 1,90,000 included 70,000 winning income. AI 1,00,000 TI+AI =2,90,000 Less: S.I. 70,000 =2,20,000 Tax =4,000 Tax on winning income @ 30% =21000 Now should we deduct the tax on basic exemption +AI which comes to Rs. 5000 from the tax. Help me please ,,,,,,,,,,

your example 1

Normal income is 1,20,000

winning 70,000

Total income 1,90,000

AI 50,000

Tax on winning will be paid.

Other income exempt.

Your example 2

Normal income is 1,20,000

LTCG 70,000

TOtal income 1,90,000

AI 50,000

Partial integration not applicable. Claim exemption of 1,80,000. pay tax on 10,000 @ 20%

your example 3

Normal Income Rs. 1,00,000

winning Rs. 6,00,000

Total Income 7,00,000

Agricultural Income Rs. 50,000

Pay tax only on winning on Rs. 6,00,000 @ 30%. partial integration not applicable.

that means Sir partial integration is applicable on the Total Income after deducting the incomes which are chargeable at a specific rate.

yes nitin now u understand, all the best

Thanks a lot sir,,,,,,,,,