Mr. Rohit is an employee of Nepal Government. He was appointed 1st Baishakh 2075 at the pay scale Rs 54,000 – 2000 – 60,000 EB – 3,000 75,000. He has submitted the following particulars of his…

Mr. Rohit is an employee of Nepal Government. He was appointed 1st Baishakh 2075 at the pay scale Rs 54,000 – 2000 – 60,000 EB – 3,000- 75,000. He has submitted the following particulars of his incomes and expenses of previous year.

• Saving from TADA Rs 50,000
• Dearness allowance Rs 2,000 p.m.
• Local allowance Rs 2,500 p.m.
• Medical allowance Rs 60,000.
• He received salary in lieu of leave Rs 18,000.
• Meeting allowances Rs 20,000 (net).
• Life insurance premium paid by employer on behalf of Mr. Rohit was Rs 50,000 on the insured sum of Rs 300,000.
• Office has provided him accommodation and vehicle facility.
• Office has provided him a household servant whose salary was Rs 5,000 p.m. but office has deducted Rs 3,000 p.m. from his salary income.
• He received dividend Rs 19,000 (net) from a bank.
• Salary from part time teaching Rs 170,000 (Net).

He claimed the following expenses as deduction:

• Donation to social welfare organization Rs 20,000.
• Health Insurance premium paid Rs 31,000.
• Personal and household expenses Rs 25,000.
• Approve medical expenses Rs 30,000 paid by office.
• Tuition fees of his son paid Rs 50,000.
• He is working at remote area 'B' zone.
• House insurance premium Rs 15,000.

Required: (a) Assessable income from employment (b) Statement of taxable income (c) Tax liability.