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7/31/2019 Rajas Und Aram
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Doctor Fees from Apollo Hospital Enterprise Limited
1) Apollo Hospital -Main Rs. 60175.00
2) Apollo First-Med Hospital Rs. 94300.00
Total Gross Amount Rs. 154475.00
Less:- Service Charges Deducted Rs. 7013.00
(2298+4715)Rs. 147462.00
Submitted that the above sum of Rs.147462/- has beeninadvertantly escaped to be admitted in the return mainlydue to the resaon of non-availability of related statementfrom the concerned Hospital.
Doctor Fees received in cash from Apollo Hospital Enterprise Limited
1) Apollo Speciality Hospital Rs. 1361750.00
Less:- Service Charges Deducted Rs. 136175.00
Not Amount received Rs. 1225575.00
DR.RAJASUNDRAMF.Y 01.04.2003 TO 31.03.2004
DR.RAJASUNDRAM
not reflected in the Return
DR.RAJASUNDRAMF.Y 01.04.2003 TO 31.03.2004
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Doctor Fees received in cash from Apollo Hospital Enterprise Limited
1) Apollo Speciality Hospital Rs. 2093320.00
Less:- Service Charges Deducted Rs. 209332.00
Not Amount received Rs. 1883988.00
F.Y 01.04.2004 TO 31.03.2005
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Doctor Fees from Apollo Hospital Enterprise Limited
1) Apollo Hospital -Main Rs. 71700.00
2) Apollo First-Med Hospital Rs. 57400.00
Total Gross Amount Rs. 129100.00
Less:- Service Charges Deducted Rs. 6455.00(3585+2870)
Rs. 122645.00
Submitted that the above sum of Rs.122645/- has beeninadvertantly escaped to be admitted in the return mainlydue to the resaon of non-availability of related statementfrom the concerned Hospital.
DR.RAJASUNDRAMF.Y 01.04.2004 TO 31.03.2005
not reflected in the Return
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1 Professional Indemnity Insurance premiumpaid to United India Insurance & Co Rs. 2592.00
2 Interest paid to ICICI Bank for Motor Car Loan Rs. 8793.75
TOTAL 11385.75
for A.Y 2005-2006
DR.RAJASUNDRAM
Details in respect of following Expenditure as per revised return filed on 13.07.2006
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31.03.05 Bank Balance as per Canara bank Pass Book Rs. 294940.33
LESS:- Cheque issued but not debited:-
19.03.05 Telephone Expenses Rs. 8955.0030.03.05 Investment in Share/PNBB Rs. 30000.0030.03.05 ICICI Tax Savings Bond Rs. 10000.0031.03.05 Mediclaim Insurance Rs. 3809.00 Rs. 52764.00
31.03.05 Balance as per Canara Bank Cash book Rs. 242176.33
DR.RAJASUNDRAMBANK RECONCILIATION STATEMENTFOR THE MONTH ENDING 31.03.2005
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31.03.07 Bank Balance as per I.O.B Pass Book Rs. 165879.49
LESS:-
26.03.07 Cheque issued to Appllo Hospitals Enterprise Ltd but not debited Rs. 38400.00
31.03.07 Balance as per I.O.B Cash book Cr Rs. 127479.49
DR.RAJASUNDRAMBANK RECONCILIATION STATEMENTFOR THE MONTH ENDING 31.03.2007
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NAME : Dr. S. RAJASUNDARAM, M.S.,D.N.B.,M.chSURGICAL ONCOLOGIST
ADDRESS : 20 PERIANNA MAISTRY STREET,PERIAMET, CHENNAI-600 003.
STATUS : INDIVIDUAL
PAN : AEOPER1964C/DCIT.CIRCLE XII
ASSESSMENT YEAR 2005-2006
(ORIGINAL RETURN FILED ON 29/10/05 VIDE ACK. NO.005991 /DCIT. CIRCLE XII)
COMPUTATION OF TOTAL INCOME UNDER CHAPTER IV OF THE INCOME TAX ACT.1961
C. INCOME FROM HOUSE PROPERTY
SELF OCCUPIED AND SITUATED AT
A/2, B.S.R. ELYSIUM865, POONAMALLEE HIGH ROADKILPAUK, CHENNAI-600 010.
The property was self occupied andthe income has been taken as NIL.
LESS:(i) Interest paid to LIC Housing Finance Rs. 202739(as per certificate enclosed)
Restricted to.. Rs 150000
(ii) Interest paid to LIC Housing Finance Ltdfor the earlier period in terms of Explanationto 2nd proviso to Sec.24 Rs. 84532(as per Certificate enclosed)
1/5 th THEREON Rs 16906C/F
B/FD. INCOME FROM PROFITS AND GAINS OF BUSINESS OR PROFESSION
AS PER INCOME & EXPENDITURE STATEMENT ENCLOSED Rs.
F. INCOME FROM OTHER SOURCES
DIVIDEND ON SHARES HELD IN TATA Rs 221CONSULTANCY SERVICES
SECOND REVISED RETURN
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LESS:-EXEMPT U/S 10 Rs 221
Interest on GOI @6.5% Tax free Bonds Rs. 13433
LESS:-EXEMPT U/S 10 Rs. 13433
INTEREST FROM BANKS
ANDHRA BANK ON FD A/C Rs. 23638PUNJAB NATIONAL BANK ON SB A/C Rs. 498ANDHRA BANK ON SB A/C Rs. 1595CANARA BANK ON SB A/C Rs. 7598
GROSS INCOME Rs
LESS:- Deductions under chapter VIA
B. in respect of certain paymentsu/s 80CCCLIP (As per receipt enclosed) Rs. 10000
u/s 80DMediclaim premium (As per receipt enclosed) Rs. 3809
u/s 80GDonation to young women Christian AssnRs.1000/- 50% Thereon Rs. 500
C.In respect of certain Incomesu/s 80L
Interest from banks Rs. 33329Restricted to.. Rs. 12000
INCOME SUBJECT TO TAX
NET TAX LIABILITY BEFORE SURCHARGE
ADD: SURCHARGE @ 10% Rs. 58095Education Cess @ 2% Rs. 12780
NET TAX LIABILITY AFTER SURCHARGE Rs.
LESS:Collection and Recovery of tax under chapter XVIIB. Deduction at sourceu/s 194j in recpect of professional FeeAs per form 16A encolsed-4Nos. Rs.
Rs.LESS:-Advance payment of Income Tax
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As per encolsed challan dt 15.03.2005 Rs.Rs.
ADD: F. Interest chargeable in certain casesu/s 234B for default in payment of advance tax Rs. 75832
u/s 234c for deferment of advance tax Rs. 20096
TOTAL LIABILITY Rs.
LESS: SELF ASSESSMENT TAX PAIDON 21.10.2005 UNDER CHAPTER XIV u/s 140A Rs. 37778
SELF ASSESSMENT TAX PAIDON UNDER CHAPTER XIV u/s 140AIN TERMS OF THIS REVISED RETURN Rs. 572101
SELF ASSESSMENT TAX PAID Rs.
ON UNDER CHAPTER XIV u/s 140AIN TERMS OF THIS REVISED RETURN
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-166906
-166906
2183053
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NIL
NILL
33329
2049476
26309
2023167
580953
70875
651828
56596
595232
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40000555232
95928
651160
609879
41281
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NAME : Dr. S. RAJASUNDARAM, M.S.,D.N.B.,M.chSURGICAL ONCOLOGIST
ADDRESS : A/2, B.S.R. ELYSIUM865, POONAMALLEE HIGH ROAD,KILPACUK, CHENNAI-600 010.
STATUS : INDIVIDUAL
PAN : AEOPER1964C/DCIT.CIRCLE XII
ASSESSMENT YEAR 2008-2009
C. INCOME FROM HOUSE PROPERTY
SELF OCCUPIED AND SITUATED AT
A/2, B.S.R. ELYSIUM865, POONAMALLEE HIGH ROADKILPAUK, CHENNAI-600 010.
The ro ert was self occu ied andthe income has been taken as NIL.
LESS: (i) Interest aid to ICICI Housin Finance Rs. 224577(as per certificate enclosed)
Restricted to.. Rs 150000
(ii) Interest paid to LIC Housing Finance Ltdfor the earlier period in terms of Explanationto 2nd proviso to Sec.24 Rs. 84532(as er Certificate enclosed)
1/5 th THEREON Rs 16906
Rs. -166906D. INCOME FROM PROFITS AND GAINS OF BUSINESS OR PROFESSION
AS PER INCOME & EXPENDITURE STATEMENT ENCLOSED 4768204F. INCOME FROM OTHER SOURCESDIVIDEND ON SHARES Rs 6028
LESS:-EXEMPT U/S 10 Rs 6028 NIL
Interest on Tax free Bonds Rs. 27420
LESS:-EXEMPT U/S 10 Rs. 27420 NIL
INTEREST FROM BANKSIOB ON SB A/C Rs. 6075PUNJAB NATIONAL BANK ON SB A/C Rs. 75ICIC BANK ON SB A/C Rs. 19055CANARA BANK ON SB A/C Rs. 235 25440
GROSS INCOME Rs 4626738
-2- B/F.. Rs. 4626738LESS:- Deductions under chapter VIA
B. in res ect of certain a mentsu/s 80CCCLIP (As per receipt enclosed) Rs. 110682
Restricted to.. Rs. 100000u/s 80DMediclaim premium (As per receipt enclosed) Rs 7498
COMPUTATION OF TOTAL INCOME UNDER CHAPTER IV OF THE INCOME TAX ACT 1961
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NAME : Dr. S. RAJASUNDARAM, M.S.,D.N.B.,M.chSURGICAL ONCOLOGIST
ADDRESS : 20 PERIANNA MAISTRY STREET,PERIAMET, CHENNAI-600 003.
STATUS : INDIVIDUAL
PAN : AEOPER1964C/DCIT.CIRCLE XII
ASSESSMENT YEAR 2005-2006
(ORIGINAL RETURN FILED ON 29/10/05 VIDE ACK. NO.005991 /DCIT. CIRCLE XII)
COMPUTATION OF TOTAL INCOME UNDER CHAPTER IV OF THE INCOME TAX ACT.1961
C. INCOME FROM HOUSE PROPERTY
SELF OCCUPIED AND SITUATED AT
A/2, B.S.R. ELYSIUM865, POONAMALLEE HIGH ROADKILPAUK, CHENNAI-600 010.
The property was self occupied andthe income has been taken as NIL.
LESS: (i) Interest paid to LIC Housing Finance Rs. 202739(as per certificate enclosed)
Restricted to.. Rs 150000
(ii) Interest paid to LIC Housing Finance Ltdfor the earlier period in terms of Explanationto 2nd proviso to Sec.24 Rs. 84532
(as per Certificate enclosed)
1/5 th THEREON Rs 16906
C/F.. Rs. -166906
-2-B/F. Rs. -166906
D. INCOME FROM PROFITS AND GAINS OF BUSINESS OR PROFESSION
AS PER INCOME & EXPENDITURE STATEMENT ENCLOSED 2060408ADD:-Doctor Fee/cash/Apollo First Med 54530Doctor Fee/cash/Apollo Main 68115 2183053
F. INCOME FROM OTHER SOURCES
DIVIDEND ON SHARES HELD IN TATA Rs 221CONSULTANCY SERVICES
LESS:-EXEMPT U/S 10 Rs 221 NIL
Interest on GOI @6.5% Tax free Bonds Rs. 13433
SECOND REVISED RETURN
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LESS:-EXEMPT U/S 10 Rs. 13433 NILL
INTEREST FROM BANKS
ANDHRA BANK ON FD A/C Rs. 23638PUNJAB NATIONAL BANK ON SB A/C Rs. 498
ANDHRA BANK ON SB A/C Rs. 1595CANARA BANK ON SB A/C Rs. 7598 33329
GROSS INCOME Rs 2049476
LESS:- Deductions under chapter VIAB. in respect of certain paymentsu/s 80CCCLIP (As per receipt enclosed) Rs. 10000
u/s 80DMediclaim premium (As per receipt enclosed) Rs. 3809
u/s 80G
Donation to young women Christian AssnRs.1000/- 50% Thereon Rs. 500
C.In respect of certain Incomesu/s 80L
Interest from banks Rs. 33329Restricted to.. Rs. 12000 26309
INCOME SUBJECT TO TAX 2023167
B/F.. Rs. 2023167
NET TAX LIABILITY BEFORE SURCHARGE 580953
ADD: SURCHARGE @ 10% Rs. 58095Education Cess @ 2% Rs. 12780 70875
NET TAX LIABILITY AFTER SURCHARGE Rs. 651828
LESS:Collection and Recovery of tax under chapter XVIIB. Deduction at sourceu/s 194j in recpect of professional FeeAs per form 16A encolsed-4Nos. Rs. 56596
Rs. 595232LESS:-Advance payment of Income Tax
As per encolsed challan dt 15.03.2005 Rs. 40000Rs. 555232
ADD: F. Interest chargeable in certain casesu/s 234B for default in payment of advance tax Rs. 75832
u/s 234c for deferment of advance tax Rs. 20096 95928
TOTAL LIABILITY Rs. 651160
-3-
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LESS: SELF ASSESSMENT TAX PAIDON 21.10.2005 UNDER CHAPTER XIV u/s 140A Rs. 37778
SELF ASSESSMENT TAX PAIDON 12.07.06 UNDER CHAPTER XIV u/s 140AIN TERMS OF THIS REVISED RETURN Rs. 572101 609879
SELF ASSESSMENT TAX PAID Rs. 41281ON 05.12.07 UNDER CHAPTER XIV u/s 140AIN TERMS OF THIS REVISED RETURN
Note:Filing of this revised return has become necessary since there was inadvertant omissionin the matter of admission of cash representing Doctor fee received from Apollo Main Hospitaland Apollo First Med Hospital of Rs.68115 and 54530 respectively.
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NAME : Dr. S. RAJASUNDARAM, M.S.,D.N.B.,M.chSURGICAL ONCOLOGIST
ADDRESS : 20 PERIANNA MAISTRY STREET,PERIAMET, CHENNAI-600 003.
STATUS : INDIVIDUAL
PAN : AEOPER1964C/DCIT.CIRCLE XII
ASSESSMENT YEAR 2004-2005
(ORIGINAL RETURN FILED ON 14/10/04 VIDE ACK. NO.000306 /DCIT. CIRCLE XII)
COMPUTATION OF TOTAL INCOME UNDER CHAPTER IV OF THE INCOME TAX ACT.1961
C. INCOME FROM HOUSE PROPERTY
SELF OCCUPIED AND SITUATED AT
A/2, B.S.R. ELYSIUM865, POONAMALLEE HIGH ROADKILPAUK, CHENNAI-600 010.
The property was self occupied andthe income has been taken as NIL.
LESS:(i) Interest aid to LIC Housin Finance Rs.200264(as per certificate enclosed
Restricted to.. Rs 150000
(ii) Interest paid to LIC Housing Finance Ltdfor the earlier period in terms of Explanationto 2nd proviso to Sec.24 Rs.84532(as er Certificate enclosed)
1/5 th THEREON Rs 16906-166906
D. INCOME FROM PROFITS AND GAINS OF BUSINESS OR PROFESSION
AS PER INCOME & EXPENDITURE STATEMENT ENCLOSED Rs. 533713
ADD:- DOCTOR FEE FROM APOLLO HOSPITAL Rs. 714704 1248417(567241+57878+89585)
F. INCOME FROM OTHER SOURCES
INTEREST FROM ANDHRA BANK Rs 6027
GROSS INCOME C/F 1087538
-2-LESS:- Deductions under chapter VIA B/F.. Rs. 1087538
B. in respect of certain paymentsu/s 80CCCLIP (As per receipt enclosed) 10000
u/s 80DMediclaim premium (As per receipt enclosed) 770
C.in respect of certain incomesu/s 80 L
INTEREST FROM BANK 6027 16797
SECOND REVISED RETURN
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OF EACH OF BLOCK OF W.D.V OFASSET ASSET ADDITION DELETION BLOCK OFS.NO PARTICULARS RATE AS ON AS ON ASSET DEPRECIATION
01.04.2007 01.04.2007 BEFOREDEPRECIATION
RS. Ps. RS. Ps. RS. Ps. RS. Ps.
1 MOTOR CAR 15%MOTOR CAR/FIAT 17,045.92 17,045.92 17,045.92 2
MOTOR CAR/SANTRO 219,432.77 219,432.77 219,432.77 32
2 PLANT & MACHINERY 15%
AIRCONDITIONER-I 6,047.46 6,047.46 6,047.46AIRCONDITIONER-II 9,144.14 9,144.14 9,144.14 1
FLAT 3,181,405.00 3,181,405.00 3,181,405.00BUILDINGS/FLAT B1 808 3,500,000.00 3,500,000.00 3,500,000.00
BUILDINGS/PERIAMET 159,619.00 159,619.00 159,619.00
CAMERA 14,523.05 14,523.05 14,523.05 2FURNITURE AND FITTINGS 20,002.50 20,002.50 20,002.50 3LAND/MADURAI 850,000.00
3 COMPUTER 60%
COMPUTER 212.99 212.99 212.99COMPUTER LAP TOP 12,880.00 12,880.00 12,880.00 7
TOTAL 7,140,312.83 7,140,312.83 850,000.00 7,140,312.83 50
DR.RAJASUNDARAMDEPRECIATION CLAIM STATEMENT FOR THE YEAR 2007-2008
W.D.V
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OF EACH OF BLOCK OF W.D.V OFASSET ASSET ADDITION DELETION BLOCK OF
S.NO PARTICULARS RATE AS ON AS ON ASSET DEPRECIATION
01.04.2009 01.04.2009 BEFOREDEPRECIATIONRS. Ps. RS. Ps. RS. Ps. RS. Ps. RS
1 MOTOR CAR 15%
MOTOR CAR/Santro 158540.18 158,540.18 158,540.18 23,781.
2 PLANT & MACHINERY 15%
AIRCONDITIONER-I 4369.25 4,369.25 4,369.25 655AIRCONDITIONER-II 6606.64 6,606.64 6,606.64 991
CAMERA 10492.90 10,492.90 10,492.90 1,573.
3 COMPUTER 60%
PRINTER 2400.00 2,400.00 2,400.00 1,440.COMPUTER 34.08 34.08 34.08 20COMPUTER LAP TOP 2060.80 2,060.80 2,060.80 1,236.
4 FURNITURE & FITTINGSFURNITURE 10% 15301.92 15,301.92 15,301.92 1,530.
TOTAL 199,805.76 199,805.76 - 199,805.76 31,228.4
DR.RAJASUNDARAMDEPRECIATION CLAIM STATEMENT FOR THE YEAR 2009-2010
W.D.V
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OF EACH OF BLOCK OF W.D.V OFASSET ASSET ADDITION ELETI BLOCK OF
S.NO PARTICULARS RATE AS ON AS ON ASSET DEPRECIATION01.04.2008 01.04.2008 BEFORE
DEPRECIATIONRS. Ps. RS. Ps. RS. Ps. RS. Ps.
1 MOTOR CAR 15%MOTOR CAR/FIAT 14489.03 14,489.03 14,489.03 2
MOTOR CAR/FIAT 186517.85 186,517.85 186,517.85 27
2 PLANT & MACHINERY 15%
AIRCONDITIONER-I 5140.30 5,140.30 5,140.30AIRCONDITIONER-II 7772.52 7,772.52 7,772.52 1
CAMERA 12344.59 12,344.59 12,344.59 1
3 COMPUTER 60%
PRINTER 6,000.00 6,000.00 3COMPUTER 85.20 85.20 85.20COMPUTER LAP TOP 5152.01 5,152.01 5,152.01 3
4 FURNITURE & FITTINGSFURNITURE 10% 17002.12 17,002.12 17,002.12 1
TOTAL 248,503.62 254,503.62 - 254,503.62 42,
DR.RAJASUNDARAMDEPRECIATION CLAIM STATEMENT FOR THE YEAR 2008-2009
W.D.V
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OF EACH OF BLOCK OF W.D.V OFASSET ASSET ADDITION DELETION BLOCK OF
S.NO PARTICULARS RATE AS ON AS ON ASSET01.04.2007 01.04.2007 BEFORE
DEPRECIATIRS. Ps. RS. Ps. RS. Ps.
1 MOTOR CAR 15%MOTOR CAR/FIAT 17,045.92 17,045.92 17,04
MOTOR CAR/SANTRO 219,432.77 219,432.77 219,43
2 PLANT & MACHINERY 15%
AIRCONDITIONER-I 6,047.46 6,047.46 6,04AIRCONDITIONER-II 9,144.14 9,144.14 9,14BUILDINGS/FLAT/RESIDENDIAL 3,181,405.00 3,181,405.00 3,181,40
BUILDINGS/FLAT B1 808/KILPACK 3,500,000.00 3,500,00
BUILDINGS/PERIAMET 159,619.00 159,619.00 159,61
CAMERA 14,523.05 14,523.05 14,52
LAND/ULAGANERI/MADURAI 926,593.00 926,59
PLOT/NINAKARAI/CHENGALPET 197,500.00 197,50
PLOT/PORURKUNDRATHTUR 242,150.00 242,15
PLOT/SINGAPERUMAL KOIL KOLTHUR 747,137.00 747,13
3 COMPUTER 60%
COMPUTER 212.99 212.99 2COMPUTER LAP TOP 12,880.00 12,880.00 12,88
4 FURNITURE & FITTINGSFURNITURE 15% 20,002.50 20,002.50 20,00
TOTAL 3,640,312.83 3,640,312.83 5,613,380.00 9,253,692
DR.RAJASUNDARAMDEPRECIATION CLAIM STATEMENT FOR THE YEAR 2007-2008
W.D.V
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OF EACH OF BLOCK OF W.D.V OFASSET ASSET ADDITION DELETION BLOCK OF
S.NO PARTICULARS RATE AS ON AS ON ASSET EPRECIAT
01.04.2006 01.04.2006 BEFOREDEPRECIATION
RS. Ps. RS. Ps. RS. Ps. RS.
1 MOTOR CAR 15%MOTOR CAR/FIAT 20,054.02 20,054.02 20,054.02
MOTOR CAR/SANTRO 258,156.20 258,156.20 258,156.20
2 PLANT & MACHINERY 15%
AIRCONDITIONER-I 7,114.71 7,114.71 7,114.71AIRCONDITIONER-II 10,757.81 10,757.81 10,757.81FLAT 3,181,405.00 3,181,405.00 3,181,405.00
BUILDINGS/FLAT B1 808 3,500,000.00 3,500,000.00
BUILDINGS/PERIAMET 159,619.00 159,619.00 159,619.00CAMERA 17,085.94 17,085.94 17,085.94
3 COMPUTER 60%
COMPUTER 532.48 532.48 532.48COMPUTER LAP TOP 32,200.00 32,200.00 32,200.00
TOTAL 3,686,925.16 3,686,925.16 3,500,000.00 7,186,925.16
W.D.V
DEPRECIATION CLAIM STATEMENT FOR THE YEAR 2006-2007DR.RAJASUNDARAM
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RS.Interest Housing Loan restricted to -150000.00
Dividend 163163
Interest 2323
Bank Interest 883.00
As per INCOME & EXPENDITURE ACCOUNT 851928.44
GROSS INCOME 702811.44
LESS:- RS.LIP 100000.00MEDICLAIM 4716.00EDUCATIONAL FEE 9150.00CHILDREN TUITION FEE 1170.00 115036.00
INCOME SUBJECT TO TAX 587775.44
GROSS TAX LIABILITY 128866.00
LESS:-ADVANCE TAX PAID15.09.06 35000.0015.12.06 35000.0013.03.07 60000.00 130000.00
REFUND RS. -1134.00
DR.MURUGUSUNDARAM/COMPUTATION OF IT/AY :2007-08