Q$4$ Mrs$.$ X$.(48$yearss$)$ is a deputy manager in a Mumbai based company $.$ she gets Rs$54\mathrm{.}000$ per month as salary. Beside she gets child education allowance of Rs $450$ per month $($ for daughter$)$ and Rs$\mathrm{.}80$ per month $($ for son$).$ Cost of education is approximately Rs$.180,000$ for two children $($out of which Rs$.1\mathrm{.}10\mathrm{.}000$ is tution fees paid by Mrs X$).$ She also gets hostel expenditure allowance for her daughter at the rate of Rs $300$ per month $($but the daughter is a post graduate student in Mumbai college and does not stay is any hostel$).$ The employer company provides $1800$ cc car for official and private purpos and incurs the entire expenditure on running and maintenance of the car $.$ Personal use of the car per log book is approximately $65$ per cent. With effect from November $1,2021.$ She gets driver $($to whom the company pays Rs $6000$ per month$).$ The employer has provided an unfurnished flat at Andheri $($East$),$ it is owned by the company and company pays Rs$\mathrm{.}900$ per month as maintenance charge to the society$)$ The company maintains provident fund and contributes $18$ per cent of salary towards it for each employee $.$ Mrs X however, contributes Rs$\mathrm{.}8\mathrm{.}000$ per month. Her income from other sources is rs $3,58,000.$ Find the net income and tax liability of Mrs$.$ X for the assessment year $2322-23$ under regular tax regime and alternative tax regime.