(seckion 2%) Meaning Bi lusiness see2013) ! . , Qusiness simply, means ctoriamie:ackivity cosied. of te coaningg Propik | sez.acia) jhe term as * Puy, Arado) pamers mkt 2 ov entune oF concern Uh Cebrexce and wanactoe". vt ion. — on is an ol ON 76 want oil con ae je icledeal Si ef Ye opoisr’ example + Lawien er ee doer, chest ee eee lanky pyri 0 a cto! rots ro pubahs de of . a os meen ray a compukakion a. ‘\wainess’ poles | porticalans | st we? [3c 2 a ale a ily | BD expenses daimedl va, 1 } 4 not alowed. undan Mere wy e ack. a | i al osces aapech SI tiie oes [ed Yooe persise dub ard |e taihenay: local tances Premises fl hie dug wed Hos business cat on tedoey Ret pid Lo al abitaneg Al capita expenses ./ Ga we, | WFexeqh'n Yecench seicliee Sauingg such as. 75, na ae. WL coptal. losses : all chaties ond” oe expe on ein oe expenses, gn, so he 2ess ys Mh on ' 28 on teed Cotporakjan undan Set, : af wD espetes ah = expo tension Loroapr” cipeiag candi shh Daud ace oe aes adit. to pel et Hl, Peudl Lad dds (nek & Sangh lees yy net ‘Deprasakion chet extn md sy youn 4 be er Less: m ‘weore whieh is of | ox wh Yaxalle under | fe ted. ounces cote nts | wet sau | | roth, gun wetei hy | bani iain. Nene Ned nae YK astourh, investad inms foc Tt eaph fe 6388 eis pti, UP Woda expenses ge, cero Shows eapenses Rg, da) Or Dixourk diaved” Ren s Trepecrant 88, Copratsion fei SBI EMS gs. 2.000 ors Bad BAS 53000 Dorodion Yo prine wisisher sional ph conplahion, ff business income ; "| 580,00 aaglp Taaable business Tneome EaPROT RD low NER = a eReoyison Poe bod. me gil ndneddivenient Fite_mowane, rein Hause EOP a , wae on a soley [eta sadn | | © prochase ] half selooy, ads eee ‘pte | Bee x 187+ ak nan ban id" ene ae date Alig gb toons in ait abnyier oo7 7 Yb itd, u rengpiony G a (2) rdisemer’ | 5) | } Spence Ca | Cereus, appt tshe! Soisme Mt { eaheces| — : | | od. balts',./ 08 Dessay, ‘Wy, Fa. eas = Goridus od. pod on y-t-23) Ske oh on pupa | Ron dus) | (2 Bonus otha, proptices PD cor purrrosed. RMZS onto, | dike Ye ys rae | eclones | to ning | Ao ()) Derasing G) provision bor bad da, oped re a, ref grignre 20f | boo of a oss dusts eo. urd the veal oe 9) sofpoil es "2,000om ke @xnMiolien 4 looks. 4 quod egy , fey in |o Pur Anformalions axe clnillle, 1 advertisment expenges, were, ‘sper, on inserlio ns in News Paper - xan sie egeck on pole 4 toad wis ane odadsd im legged. esgenses ath 4 he sepals squat | wete con \aabding, : seny dH Depresiohion ollous aaualde! on oN ost ati Con is AHO “), 5. Bomas 5 ws gall! to exile von hue od ate oe ae geph'ie 3-093. eer ree sess expenditure in connection. with i probgssion octor J disic ae a clinic ,vospital mouerante | expenses : cost & medicines sold: Coperigg sick Spuxdrases | Aesinge od eq x}, assaurts ave rointained ‘an tosh pasis scot GF act oan i medisines fan 4 dari he ae ‘ Deprenakion | 4 eee L Depretiakion on Leaks, wee pralgssion gy ee motor Vehicles, eatpenses Xebbing.: : re to profession aoTher” experdiluine iW connect” “Te Fool pales vom “expe Any . ve fhe profession a ses I ion TD. Income ’ from Pre or iG id 2 i wk wie . C0? ulscctiption Yo laws founnge ivf 5 ii olQitte’ empenses 2. yr vip ty Dopretiakion a éce ; and. Yooks use 1Br_prefpssion, : popes, purchased | 1 CoSk, H- shamp, paper, Lion with | Ohex excpenses: in compen Peolgssion Total professional accpenses IL at pedessional, Income EB . Total, pooksss sono expe nses me Income dlession I-” In cose gy a ELDON A oroike.,; pein ee nese | ‘ i> repak Pas: Woo. prackisina hes. 6... ww special, Commission ND preserts from Oients ¥) exominership “serunedldn” vd nig cet pelpsional veceipts Tehal ‘profissiondl. “ Reeaiphs 1 [Oa oS Less: expend in connepkion,, re ron + Trotainge, Sepenség! 4: Ns, [ compakakion FR Noisinesss Yreome dh. Bre segue deel Interest on capitol woo ©) expenses allowed“ 6 Wk not dabited 97} Deprseriokion Balonce 06 pet” pla ale : BD tyadwisie expi- : erfoor Rdwedtisement 152.2580 poprprope saa FL Sy 1529 000Bed mcome nA Lonable lundey Wis head | » Bad calks vecoveved Wud» Kaatlowed Tneome dpom gpremmont. Secumkes “General expenses) 1,01, | fire inswance premium 2000 “nob? Gattss Poof | 5, 0,00 bob Sisalowel, d | Bad debts “] jo00 covlier as 000 | Salosies “| 165,000 anteresk Drom / fdvertisemank, Government’ Seturites| 000 tin cash> aaypso Rent veteived: Drom, | proprictor's § alc 13,0 employs inhave | 13.000 | xshexesk on Capi 2.000 ! ‘fiom dobtors fox 4 Nhe 4x 100 | Oahoys pagan 00 | Pertetiabion 2.000 | : : | Gist cds) 5000 [low se Vee“Todt On, | acl expenses a queters let te enpyes v et prof 5) 66, 000. General et indudes 3 2c00 paid 0S compensakion Xo an old. the whose seni were. Aetminded. in the terest Wxiness an Faaeo Yo a post Pat, D. Kio ‘4 Nc oS The vakes comes eee ) |Get was pak on 8 =$-2020 Dake of AXing, § elon VS 3)-1-2022 \ sol molot- (8 expenses ae ter propriekars panconal use compute business Wrore. si ‘he: lu 5 Qatemen, ¢ Compe Me income tC fen De-8. agen if xsgounts One on, a recip sygham: Saal gon ces 3 an oR we aes , | as060 ok DSRS stew Ze easiest sesso hae | 7 med | sooo 7 To ee” Soco cet a Se bio " By Teophone (SXpenses | bed Boot” compounder {| 36,000D epleny, do mapped 8 8G. Dep.on surgica)- ey , 8 purchase of mediéne ‘ Bh Depreciation on xia yeep machine By. incorme Tose Sy S06 By Donakion bo RAMA }ishna. mission cy" . BX moter cam expenses | 4 bes 000 & dap - on con “|. Aa 00 By bolance> old 9115100 THOS [ Sh,e0 ME D.D {Dewan § Com . one» choosed”: ¢ 4. rccountants in ‘“pelki Thay, Lone ‘sulsmithed’ the $pllowing, reteipt ond AON “recount for the | Bor: Ccompuke The income from _pofkssion Raeihs, [3] pogreks [Ss WW] To pudit 2;2),c00] Mk Drawings — | }%,c0 @ To Pi i “Buk 0 ice fen}, 2006 | con ca Sewee| Isto |-By Telephone To vividands Don we x0 an inion cong Choos under | Ctross) beoo | OY.T scheme | U Sea To Divider on | “units of oT eco |2 eo Sh Becki a Bill 200 SSK F Xodd : Stal, SGeco a = Al computation 5 Business income of oO qyele manifactwer i Foy = ¥L - a aS gyen in whe prot and Joss a]c | 1,990,000 | ‘Daowings \_ 8 oh Imereti. on POOPY ewr's capi Bos Lo promiekss can purdasel Denakiong anes \s bad dats gel don RS Cbeing capital exes) | wouss on Sao \uilding | Depreciakion { Aduekisenent expanses paid | vn cash | | wd: inadmissible enpenses 1 1 \ | \ess-intome bo be heated under setanate headls : secanidic § Intome fom imtexest on \ \ \ Tycome fom house pepery’he sees’ Nrorble Aapreciodion Intorne Prom \susiness [Taplin pop none Gag SS oh 90-5: apo Prcfessional, Receipts Waiting, ng . 345,00 Consultation er Raley ot Roy 1,000 | 3,00 Less: professional. expenses : ‘Dispen pant, Elecbidhy and. water dh aoe eF 36,000 : 3500 Telephone expenses: Lbe60X 607:)| 3 bo0 Zz Salaoy, h Stall 36000 Deprecakion on N Agpiprant ‘ pardrase of medicines | i | 38,000 Depreciakion on ak mashing 3000 | tnoter cane: Se CA boo -} 800) i whe 4,800 | Deprecinkion on Cor CHE” 2.400) | Dyhoo | 1534.30 Probssional, Grainy N01 708PF qyabions ‘ } val oles | ‘ , A vlocksiciyy cnc wns charge, ands j domestic. bill 5 Raysoo ©) N a. We olor or enpsy anses are Loy,, sion wwe rah boo edly i per 3. ieee inclucle yo: for pexsonall wee : >. opening, shock medicines, wag, bos and Aesing, hock wor \y\Ko 1. ‘ é —_ fog Jes in “chanics 12.00 \ As g given \o ! Sas A600 can sapenses DN 3 ply Gon ‘ , fp unas, 2.500) “A aaa. 1,300 | ‘BA spends: giver As Lrainees 13000 | aye income 533,300 | 256,809) 3, Sb,o00 Noles: 1 depredakion & cy duaingg Yo geo amounts Lo 3% $,000_ a.3of- of Ne Lime con is wal for personal“ purposesat | ae id D.Tewn & ox cash Pook) | | , ~s Compaadion % Wemne jen pefsion mds, imal Ree apes ° Dodd Kovarciok Consul work§ Necoumeae uy work Gross prctesional tetoip ly Less’ Picgssionall E xperseg vent, Telephone ingtalLakion choages Pectricity ail Salon, § Stal g Or eLpeNnses ty peb0x 10 ) Section fo jgwoeak WY Stipends 6 Yyadnees Deprectakion 252.3),006 8 COO 2.40000 2.000 \S000 d,n08 66,000 1}, 100 S06 1206 \aeco 3,800 ~, 3,46 ag 1,01, 100 i) Bee{ r arc Add: Erpenses Nol ‘Allowed Provision bes Load dabds Vive \nsunance premium Depreciadion Imeres on Copal Interesk on Bank loan pad. OW \-8-2022. 1) Joss Qlowable depreriakion | Less: incomes choggable do dex under olen heads" Ron & Bualeling, - compsbabion dh pus Business pro Vel prof a6 | Pe par ale 1, 22,500 | 3,b00 poke on ‘sale of investmants 3000 Bussiness Income,Rakes 4 Dapreciabion ~ wv method Block ve: Rake Assels A. TANGIBLE ASSETS, . 1, ™ ~N Gwoup 1- Buildings 1 Sy Bock al buildings used tainly bo vesidential purposes except, hotels and boarding houses 2.107): Block all non- sesidentiol buildings ® \nudldings acquired on or et na aes inal machines, plant Loe por 4 woke supply projech oF water Lreodement System and which is put Yo uSe fee he purpose of business ds providing infrastruc facies ujs. orRO,i) ») Lermpor execkions pes vedas beurre Pgh OS WOO 3. 407. Block Group I - yee es * Funition and Fikings inde Jo7- Blots Fedliae Bing fans ekeTemp I - plant 1. 15 Block: a. 207 Bloch = 3.30) Block : 4. Hol. Bock _ ond maskineg i ~ 1) Park and. machinery, eoce pt geen ak ato § 4B), molox ems exepl wed as Lox ii) Scavker, motor - cycle, bus bxuck W) fit-condibioness vy) Swogital eqpup mont Toland vessels and otean ing ships inducing, spaod by 1) motor BUSES, motor lorries and meter boi used 1 O \pusiness % AUBIN Tham ow hive i mods used in tubber and plaghic: qucods industiy, wy) machinery, used in Semi -Conductor ndushey, mY) Riso, Rexo engines ii) dil, Sani, medizal equipments iii) Comainers toad g and pPlaskic used os teil W) jexhile vrnchine ty acgpixed, under Yedhndo: up-greadakioy dunt scheme Ban Y-},-200) Lo 3\-3-200}, V) Compubess.Q) pelts vequibe ape 0. Wie “har hen oinnuhl PUN iy, i) Gras Gaharker, includ ng valsies,, By } diveck Yow ghess wobhing ovate, vii) aineral ot) Concerns ix) ENE Sani clowices . x) pollukion contiol equiisptrant, ais, water ov solid polidion Ai) Boos cwwnadl ee Assesses COMazing on \susiness 1 Tunni Tending, § \istories Xi) Books bbaing. annual pabliakions 5.457: Block plant and machiner,. motor buses, olor lorries, and Toles Leocies Lo be wed in a business of running Ahem on hixe ay wired antk Pak into use bation 23-6. a¢ Ao 3) -3-2020 B.INTANGIBLE ASSETS 251-sleck __nwton -how,pabents, copyrights, Lradomorks, licenses , frunchises, ox olen business of commertinl, vis not bein M da Lusiness. ox ~e $\Se Suns mri Dels BYOXD tered a \yuildiin as) : ‘ a oN 1-200. The Siding 1S i : cae i ibis pe Sine : gan asinesetat Re Mek Y Ba on 14 Oy aimed sbspatins Stee eaten rule "ab bs ae oe. & arate Which tnx dels com ion oy cost & -puilding Th case assel iS ved under gibt. Suscession x mhertante 2 cosh, ae bo Ye agcessee WIS 330) cay poole a Stoll ve the cok & asset, to the original ownes OS veduted esorion deimed by such ovignol owner ao Soke on “A asset oe acapixel | bx She present ownex cot & \wlding, \o ex 5 00,006 Less: Depsecialion deine Galles YN a1-3-2929 cost me. Deb AYA AS On 2. ,bo,000 \-),-20 21\e a Woda assels” consi gts 5 machines! 2021, 1S 31,2, 005 DV. mashines aS On > rake F dapreriokion rae warp a Cosi J \,bo,coo WAS ccgpixe Aan) mandh. 2024 ack . 2CTWOD old pur into use only fon \0:10-202) tmidhnes ane also sod des 3 3,320,000 in Datembey 7 " Determine he oon’ a dapsetiakion Aes Ne assesemant yao 2622.-23 j (Bede Post andl washivenn) G51) W'D.V = oh the Bock. & assets as on 1,850 dh Vj 2027 Mie? 8 Aad» cost h “a new aseet pwodhasedl in monch 202) wk prk ko use ob 10-10-2021 1,60, 000 A é 330,000 ress: sake prceeds pom sale oh 2 old machines 3,20, 009 W-D.V.On 31-3, 2022 30,00 7 nosmall daprerickion Q 15/4 3,000 additional depsecinkion @ 20/- B,_};60,000 32,000 35,000 wd.v & His block on —s will e 3.2022ZT assessment en der, 33 a _ypitlen) Anim, alias Gj sintlogd oat § nines \-y pany ded nest a xealised. Sy asgeund Gynesek ; cal sig AKG fens and. pok ints tee. Ww Wok eck: op ating, Me, ge, GPR) , WV on 3173-0 Depretiskion Yps Tis Lock te ghc th asseks @AQey wet trent. inno madshional: dapreciokish jos wat Sow MOV g Maden ie Sos Sisson ened hid 9 Veo colt