1. Mr. Ramesh is employed in Hyderabad at a basic salary of Rs. 25,000 p.m. and he is also getting following allowances:
2. Dearness Allowance Rs. 2,000 p.m.
3. Lunch Allowance Rs. 1,000 p.m.
4. Servant Allowance (He is paying Rs. 1,200 p.m. to a servant) Rs. 1,000 p.m.
5. Transport Allowance Rs. 2,000 p.m.
6. Education Allowance @ 200 p.m. per child for three children
7. Hostel education to one child Rs. 500 p.m.
8. Conveyance allowance (He did not spend anything) Rs. 800 p.m.
9. Overtime allowance Rs. 2,000 p.m.
10. Officiating allowance Rs. 2,000 p.m.
11. Cash allowance Rs. 1,200 p.m.
12. Entertainment allowance Rs. 2,000 p.m.
13. Medical Allowance Rs. 800 p.m.
14. City Compensatory allowance Rs. 600 p.m.
15. House Rent Allowance Rs. 5,000 p.m.

He is having a family house at the place of his posting but he is living in a rented house and is paying a rent of Rs. 7,000 p.m. find out his Gross Salary:

A) If he does not opts to be taxed u/s 115BAC

B) If he opts to be taxed u/s 115BAC