Solution:

1. Miss Nikita (age 27 years) has a taxable income of ₹ 2,34,000. Since her income is below ₹ 2,50,000, she will not have to pay any income tax. (Refer to Table I on page 102)
2. Mr. Kulkarni (age 36 years) has a taxable income of ₹ 3,27,000. Since his income falls in the slab of ₹ 2,50,001 to ₹ 5,00,000, he will have to pay income tax. (Refer to Table I on page 102)
3. Miss Mehta (age 44 years) has a taxable income of ₹ 5,82,000. Since her income falls in the slab of ₹ 5,00,001 to ₹ 10,00,000, she will have to pay income tax. (Refer to Table I on page 102)
4. Mr. Bajaj (age 64 years) has a taxable income of ₹ 8,40,000. Since his income falls in the slab of ₹ 5,00,001 to ₹ 10,00,000, he will have to pay income tax. (Refer to Table II on page 102)
5. Mr. DeSilva (age 81 years) has a taxable income of ₹ 4,50,000. Since his income is below ₹ 5,00,000 for senior citizens, he will not have to pay any income tax. (Refer to Table III on page 103)

The completed table is as follows:

Sr. No.	Individuals	Age	Taxable Income (₹)	Will have to pay income tax or not
(i)	Miss Nikita	27	₹ 2,34,000	No
(ii)	Mr. Kulkarni	36	₹ 3,27,000	Yes
(iii)	Miss Mehta	44	₹ 5,82,000	Yes
(iv)	Mr. Bajaj	64	₹ 8,40,000	Yes
(v)	Mr. DeSilva	81	₹ 4,50,000	No

Solution:

Kartar Singh is 48 years old.
∴ We refer to Table I (on page 102).

Kartar Singh’s yearly income
= 42000 × 12 = ₹ 5,04,000

Deductions:
1. Contribution to GPF
= 3000 × 12
= ₹ 36,000 ... (i)
2. Investment in NSC
= ₹ 15000 ... (ii)
3. Donation to PM’s Relief Fund
= ₹ 12,000 ... (iii)

Total Deductions
= 36000 + 15000 + 12000
= ₹ 63,000 ... (iv)

∴ Kartar Singh's Taxable Income
= 504000 − 63000
= ₹ 4,41,000

This falls in the slab of ₹ 2,50,001 to ₹ 5,00,000.

No income tax upto ₹ 2,50,000

and 441000 − 250000 = ₹ 1,91,000

Now, 5% tax on ₹ 1,91,000

= \(\displaystyle \frac{5}{100} \times 191000\) = ₹ 9,550 ... (v)

Also, 2% Education Cess on ₹ 9,550

= \(\displaystyle \frac{2}{100} \times 9550\) = ₹ 191 ... (vi)

And, 1% Higher Education Cess on ₹ 9,550

= \(\displaystyle \frac{1}{100} \times 9550\) = ₹ 95.50 ... (vii)

∴ Total income tax payable by Mr. Kartar Singh
= 9,550 + 191 + 95.50 = ₹ 9,836.50 ... (viii)

∴ Mr. Kartar Singh has to pay an income tax of ₹ 9,836.50.