What are the geographical & economic factors that influence the location of the sugar industry & how do they contribute to the growth of the industry in India & different parts of the world?

Linked PYQ

(a) Mrs. Y (59 years) receives Rs. 7,90,000 as basic pay and Rs. 1,18,000 as bonus during the previous year 2023-24. Besides, she gets Rs. 52,000 as Dearness Allowance (forming part of salary) and 4 percent commission on turnover achieved by her. During the year, turnover achieved by her is Rs. 90 lakh. The employer contributes Rs. 2,24,240 towards recognised provident fund. The amount of interest credited to provident fund on 30 November, 2023 at the rate of 10 percent comes to Rs. 40,000. She also gets child education allowance of Rs. 450 per month (for daughter) and Rs. 80 per month (for son). Cost of education is approximately Rs. 1,80,000 for two children (out of which Rs. 1,10,000 is tuition fees paid by Mrs. Y). The employer company provides 1800 cc car to her for official and private purpose and incurs the entire expenditure on running and maintenance of the car. Personal use of the car as per log book is approximately 65 percent. With effect from 1 November, 2023, she gets a driver to whom the company pays Rs. 6,000 per month. Her income from house property is Rs. 1,65,000. During the year she makes the following contributions and investments: (i) Own contribution towards provident fund Rs. 3,36,360. (ii) Insurance premium on own life Rs. 9,000 (sum assured Rs. 80,000, policy taken in December 2018). (iii) Contribution towards NSC VIII issue Rs. 11,000. (iv) Insurance premium on the life of major son (not dependent on her) Rs. 4,000 (sum assured Rs. 1,00,000). (v) Insurance premium on the life of her mother (age 80 years) dependent on her Rs. 2,000. (vi) Repayment of loan taken to purchase house property Rs. 21,000. Determine the taxable income of Mrs. Y for the assessment year 2024-25 under regular tax regime. Also calculate Gross Qualifying amount under Section 80 C.