IGNOU BCOC 136 Free Solved Assignment 2022- Helpfirst

BCOC 136

INCOME TAX LAW & PRACTICE

BCOC 136 Free Solved Assignment

Table of Contents

BCOC 136 Free Solved Assignment jan 2022

Q.1 Explain the procedure of Tax payment and Filing of return of Income.

ANS-PROCEDURE OF TAX PAYMENT –

(1) Mode of Payment of Tax

a) Physical Mode: Payment can be made by furnishing the hard copy of the challan at the designated bank.

b) Electronic Mode: Payment can be made by using electronic mode. It is also called E-payment mode. Payment by E- payment mode is mandatory for a firm which is liable to get its accounts audited u/s 44AB of the Income Tax Act.

(2) Payment of Advance Tax :

Firms should also pay Advance Tax on the basis of expected tax liability of the year on due dates. Also called ‘Pay as you earn Scheme’, advance tax is payable if tax liability exceeds Rs. 10,000/- in a year. It is paid in the year of receipt of income.

The procedure of Filing of return of Income. Every firm should file its return of income mandatorily irrespective of the amount of its income or loss.

• E-filing of return of income can be made with or without digital signatures.

• A partnership firm may also file its return of income under electronic verification code (EVC).

• If the accounts of the firm are liable to be audited u/s 44 AB it shall furnish return electronically under digital signature.

• Designated partner should normally sign the return of income of the firm, however, if for any unavoidable reason designated partner is unable to sign or in case where there is no designated partner, then, any partner may sign the return.

• Return of Income should be signed by managing partner in case of LLP.

• Return of income should be filed in the prescribed form by the income tax authorities.

• The return of income should be filed on or before the prescribed due date for this purpose.

Q.2 Explain the provisions relating to Gratuity u/s 10 (10) and Commuted pension u/s (10)10A.

ANS- Gratuity is a gratuitous payment made by the employer to his employee. It is a gift or present, in return for favor of services rendered, at the time of retirement or death. It is paid in recognition of long and meritorious services, rendered by the employee.

The payment of gratuity act, 1972 has legally recognized the concept. Even where the act is not applicable, invariably all employers provide for payment of gratuity to their employees through the terms of employment. BCOC 136 Free Solved Assignment

The amount of gratuity is paid to the employee, if he survives at the time of retirement, or to his wife or children, if he dies before retirement. The provisions regarding gratuity are stated below:

a) In the case of government employees [Sec10(10)(i)] Any death – cum – retirement gratuity received by central, state, local government employees is fully exempt from income tax.

b) In the case of employees covered by the Payment of Gratuity Act, 1972
[Sec 10(10)(ii)] Any gratuity received by an employee covered by the Payment of Gratuity Act, 1972 is exempt from tax to the extent as stated below:

i) 15 days salary (7 days in case of employees of a seasonal concern) for each years’ service (service for a period of more than 6 months is regarded as one year’s service) based on salary last drawn i.e., 15 days salary x length of service, or.

ii) 20,00,000 as maximum amount; or

iii) Actual amount of gratuity received, whichever is less Taxable gratuity = Actual gratuity received – Exempted gratuity (Meaning of salary for purpose of computation of gratuity = Last drawn salary + D.A. last drawn by the employee but excluding all other payments)

Note:
1) Any bonus, commission, H.R.A., overtime wages or any other allowances is not included.

2) Salary of 15 days is calculated as below. 15 day’s salary= 𝑠𝑎𝑙𝑎𝑟𝑦𝑦 𝑑𝑟𝑎𝑤𝑛 𝑖𝑛 𝑙𝑎𝑠𝑡 𝑚𝑜𝑛𝑡ℎ 26 ×15 BCOC 136 Free Solved Assignment

3) Salary of 15 days in case of piece rated employee is calculated as below:
15 days salary = 𝑀𝑜𝑛𝑡ℎ𝑙𝑦 𝑎𝑣𝑒𝑟𝑎𝑔𝑒 𝑤𝑎𝑔𝑒𝑠 (𝐼𝑛𝑐𝑙𝑢𝑑𝑖𝑛𝑔 𝑜𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑤𝑎𝑔𝑒𝑠) 𝑟𝑒𝑐𝑒𝑖𝑣𝑒𝑑 𝑑𝑢𝑟𝑖𝑛𝑔 𝑙𝑎𝑠𝑡 3 𝑚𝑜𝑛𝑡ℎ𝑠 26 ×15

4) For the purpose of this act, one month is regarded as 26 days.

5) 6 months or more than 6 months shall be considered as one year

iii) In the case of any other employees [Sec 10(10)

(iii): The employees who are not covered under the Payment of Gratuity Act, 1972, received gratuity by him or by his widow or by his children on his retirement, death, termination of service, resignation or on his becoming incapacitated prior to his retirement, is exempt from tax to the extent as stated below:

a) ½ month’s average salary for each year of completed service; or

b) maximum amount i.e. Rs.20,00,000; or

c) Actual gratuity received.

Note:
1) Meaning of salary for computation of gratuity: Basic salary + Dearness
Allowance. + Dearness Pay (if under the terms of employment) + commission
(if it is payable at a fixed percentage of turnover.)

2) Average monthly salary is to be calculated on the basis of 10 months’ salary
immediately preceding the month in which the employee retires.

3) For calculating completed years of service any fractional portion (even if it
amounts to 11 months and 29 days) is to be ignored.

4) Any gratuity received in excess of the exempted limit is taxable as salary.
However, any gratuity received in excess of the exempted limit is taxable as
salary.BCOC 136 Free Solved Assignment

5) Where gratuity is received by an employee from more than one employer,
either in the same year or in different years. The total amount of gratuity
exempt cannot exceed Rs.20,00,000.

Since gratuity is taxed as salary, existence of relationship of employer and
employee is vital. For example, the gratuity paid by LIC to its agents does
not qualify for any exemption

Commutation of pension Section 10 (10A): Where an employee gets a lump sum as a consideration for commutation of his pension, the sum received constitutes salary in his hands and is taxable according to the following gprovisions:

a) Commuted pension received by Government employees Any commuted pension received by a Government employee shall be fully exempt, also the entire commuted value of pension received by a government servant, who voluntary resigns and join the services of a public sector corporation is exempt.

b) Commuted pension received by Non-government employees Commuted pension in this case is exempt from tax, to the extent stated below:

i) Where the employee is in receipt of gratuity, the commuted value of 1/3rd of the total pension shall be exempt. BCOC 136 Free Solved Assignment

ii) In any other case, the commuted value of ½ of total pension shall be exempt.

Any excess over such exempted amount is taxable as salary, where on account of taxation of commuted pension, the pensioner pays tax on a higher slab rate; he is entitled to relief under section 89(1). Arrears of pension are taxable on due basis, whether received or not.

BCOC 136 Free Solved Assignment
BCOC 136 Free Solved Assignment

Q.3 What is Annual Value? Explain the various deductions which are allowed from annual value u/s 24.

ANS- The assessee has to pay tax on the annual value of the house owned by him. Therefore, it is very important to calculate the annual value of the property.

According to Section 23(1) (a) of Income Tax Act, 1961, the annual value of a house property shall be:

a) The sum for which the property might reasonably be expected to let from
year to year; or

b) Where the property is let and the actual rent received or receivable by the owner in respect thereof is in excess of the reasonable rent, the actual amount of rent received or receivable.

The above definition makes it clear that annual value of the any house property is its reasonable rent. But, if the actual rent is higher than the reasonable rent, then, the actual rent received or receivable will be the annual value.

It must be noted here that annual value is not determined by actual or reasonable rent alone. In case the rent of house property is fixed by rent controller under the Rent Control Act, the annual value in such a case cannot exceed the rent fixed by the Rent Controller.

For computing the income chargeable under the head ‘Income from House Property’, following deductions shall be allowed from its annual value under Section 24.

1) An amount equal to 30% of annual value as standard deduction for
expenses. BCOC 136 Free Solved Assignment

2) Interest on loan taken for the purpose of purchasing, construction, repair and renovation of house property is allowed as deduction even on accrual basis. Interest on unpaid interest will not be allowed as deduction

However, interest on a fresh loan raised merely to repay the original amount of loan taken for the above mentioned purpose will be allowed as deduction.

If the landlord has paid any amount as brokerage or commission for raising the loan, it will not be allowed as deduction.

Q.4 Explain the provisions relating to exemption of income for non-resident assessee.

ANS-The provisions relating to exemption of income for nonresident assessee:

1) Income of interest on some securities or bonds by a non-resident [Sec.10
(4)] (with effect from 2006-07).

2) Interest on saving certificates [Sec.10 (4B)] -This exemption is available
to non-resident individuals of Indian origin or Indian citizens who has
purchased saving certificates from outside India by foreign currency.

3) Tax paid on remuneration to foreign technicians [Sec.10 (5B)] -Now it’s
not exemption with effect from AY 2003-04.

4) Income as an employee of a foreign enterprise[Sec.10(6)(vi)]-This
exemption is allowed if such employee stays in India for more than 90 days
during PY and such enterprise has no trade of foreign concern in India.

5) Remuneration during training period [Sec.10 (6) (xi)] -It should be
received by an employee of foreign company from foreign Government.

6) Tax paid on behalf of foreign companies in respect of certain income
[Sec.10 (6)] -Such income should be received between 1/4/1976 and 31/3/
2002 and the tax liability should be in form of royalty or technical fee
received from Indian Government.

7) Income of foreign companies for providing technical services in Exempted Incomes
enterprises connected security in India [Sec.10(6c)]

8) Allowances or perquisites outside India [Sec.10 (7)] – Such allowance or
perquisites is given by Government of India to citizen of India

9) Remuneration received from Foreign Government under Cooperative
Technical Assistance Programme [Sec.10 (8)].

10) Income of an advisor [Sec. 10(8A)] This exemption is allowed for the appointment of advisor under agreement between International Organization and Central Government and remuneration is paid to him is out of its technical Assistance grant.

Q.5 Discuss the provisions relating to Voluntary Retirement u/s 10 (10C)

ANS- If any employee of Public Sector Company or any other company or any authority established under any act or any corporation or cooperative society or university or Indian institute of technology established under any central or provincial act or any management institute notified by central government,

takes retirement from his service voluntary, whole amount received or receivable in this connection shall be exempt upto a maximum limit of Rs. 5, 00,000.An exemption of maximum Rs. 5, 00,000 shall be allowed. BCOC 136 Free Solved Assignment

The advantage of such exemption upto Rs 5, 00,000 shall also be given to employees of such concerns which are very famous for all over India or state and these concerns are notified by central government.

If any assessee gets sum under such scheme in installments, he will also be entitled to avail this exemption upto a total limit of Rs. 5, 00,000. Least of the following will be exempt from tax:

i) Actual compensation amount received

ii) Salary of 3 months service period of full year service length

iii) Remaining month of service * salary at the time of retirement

iv) Maximum amount Rs 5, 00,000 [Meaning of Salary- Basic salary + Dearness Pay +Dearness allowance (if it is under terms of employment) + Commission at fixed percentage on sale (if any)]

BCOC 136 Free Solved Assignment
BCOC 136 Free Solved Assignment

Section-B

Q.6 Mr Amit came to India for the first time on July, 10, 2020 and stayed up to February 28, 2021, Determine his residential status for the assessment year 2021-22.

Ans.

BCOC 136 Free Solved Assignment
BCOC 136 Free Solved Assignment

Q.7 Gita, Sita and Mita are partners of a firm with equal shares. The profits and loss accounts for the year ended 31.3.21 shows a net profit of Rs 99,750 after debiting the following as per deed

Ans.

BCOC 136 Free Solved Assignment
BCOC 136 Free Solved Assignment

Q.8 Explain the provision relating to ‘Profits in Lieu of Salary’

ANS- As stated above-the term salary includes any profit in lieu of salary, the above term according to Section 17(3) includes: BCOC 136 Free Solved Assignment

i) Compensation received by an employee on termination of his employment or on modification of his terms of employment. Compensation is basically a capital receipt since it is the very source of income i.e., the salary.

Capital receipts are not taxable unless by definition they are treated as income. In the present case, the termination compensation is specifically treated as profit in lieu of salary.Such compensation is taxable as salary.

Sometimes, the terms and conditions of employment may be modified in future; the employee will get lower salaries in lieu of which they will be paid immediately a lump sum consideration. Such payment is taxable as salary.

ii) Payments from unrecognized fund Any payment received by an assessee from an unrecognized provident fund or any fund (not being an approved superannuating fund) tothe extent it consists of employer’s contribution and interest thereon is taxable as profits in lieu of salary. BCOC 136 Free Solved Assignment

Specific exemptions The following payments, however, do not constitute profits in lieu of salary.

*) Exempted Gratuity-[Section10(10)]
*) Exempted value of Commuted Pension-Section 10(10A

*) Exempted amount of Retrenchment Compensation-Section 10(10B)
*) Payment from Statutory Provident Fund-Section 10(11).

*) Exempted amount from Recognized Provident Fund-Section 10(12).
*) Payment from Approved Superannuation Fund-Section10(13).
*) House Rent Allowance

Q.9 What is the provision applicable for Additional deprecation on new machinery or plant u/s section 32.

ANS- Additional Depreciation on New Machinery or Plant [Section 32 (1)

(i)] Condition for claiming additional depreciation (in addition to normal depreciation):

• Engaged in the manufacture or production of any article or thing or generation, transmission or distribution of power.

• New plant and machinery installed and acquired after 31st March, 2005– Few exceptions are there where assets are not eligible for additional depreciation:
a) Ships and aircraft BCOC 136 Free Solved Assignment

b) Any machinery or plant which, before its installation by the assessee, was used either within or outside India or any other person

c) Any machinery or plant which is installed in any office premises, any residential accommodation, or in a guest house

d) Any office appliances or road transport vehicles
e) Any machinery or plant, which is eligible for 100% deduction in the first year

• Additional Depreciation @ 20% of the actual cost of asset acquired and installed after March 31, 2005. If asset is put to use for less than 180 days, then 10% depreciation shall be allowable and rest 10% shall be allowed in the immediately next year.

• In case for acquisition of any depreciable asset in respect of which a payment (or aggregate of payments made to a person in a day), otherwise than by an account payee cheque/ draft or use of electronic clearing system through a bank account, exceeds Rs.10,000, such payment shall not be eligible for additional depreciation.

• If new plant and machinery is acquired for setting an undertaking in notified backward area in Andhra Pradesh, Bihar, Telangana and West Bengal during April 1, 2015 to March 31,2020, additional depreciation will be provided @ 35% instead of 20%.

The rate will be half if machinery is used for less than 180 days i.e. 17.5% and rest 17.5% shall be allowed in the immediately next year. BCOC 136 Free Solved Assignment

• Additional Depreciation shall be allowed to be deductible while computing WDV for the next year.

BCOC 136 Free Solved Assignment
BCOC 136 Free Solved Assignment

Q.10 Find out the taxable value of the Interest free/Concessional loan as per rule 3(7) (i).

ANS- 1. Interest free loan or concession loan to an employee [Rule 3(7)(i)] Following points shall be kept in mind:

i) The loan shall be given to the employee or his family member (Spouse, children and their spouses, Parents, Servants and dependents) by his employer or on his behalf in the previous year.

ii) Interest shall be calculated on the maximum outstanding monthly balances.

iii) The taxable value of the loan shall be the sum equal to the interest calculated at the rate charged per annum by State Bank of India on 1st day of previous year.

iv) No value is taxable, if the loan is taken for the treatment of diseases specified in Rule 3A.

v) If the total amount of loan does not exceed Rs 20,000, it shall not be included in employee’s salary. Note: BCOC 136 Free Solved Assignment

a) The rate of interest for such loans is given by State Bank of India for every financial year.
b) Maximum outstanding monthly’ balance means the aggregate outstanding balance for each loan as on the last day of each month

For example- Determine the taxable value of taxable interest in case of interest free loan provided by the employer to the employees for AY 2020-21.

a) An employer, Ambani Ltd, gives the following interest free loan to Mr Amit, an employee of the company, Rs 10,000 for children education and Rs 6,000 for purchasing a washing machine. No other loan is given by Ambani ltd. Compute taxable value of interest.

b) Ambani Ltd gave loan to Mr Amit on 1st April, 2019 to buy a car of Rs 50,000. Ambani Ltd recovers interest @ 2.90% per annum from Mr Amit. Find out taxable value of interest.

Solution: For the AY 2020-21, the taxable value of interest free loan shall be following:
a) Nothing is taxable in the hands of Mr Amit as the amount of loan does not exceeds Rs 20,000. BCOC 136 Free Solved Assignment

b) The SBI lending rate on April, 2019 for car loan is 9.25%, but only 2.90% interest is recovered from Mr Amit, i.e. Rs 3,175 @ interest 6.35% (9.25% – 2.90%) on Rs 50,000 for one year is taxable in the hands of Mr Amit.

Section-C

Q.11 Write short note:

a) Defective return u/s 139(9)

ANS- If officer feels that the return of income furnished by assessee is defective, he may intimate the defect to the assessee and provide him an opportunity to rectify the defect within a period of 15 days from the date of such intimation.

If the assessee submits the return after the date, the submitted return will be treated invalid and it will be presumed that the assessee has failed to furnish the return.

However, if the assessee submits return after 15 days allowed doing so but before the assessment is made, the assessing officer may condone the delay and treat the return as valid return. BCOC 136 Free Solved Assignment

b) Deduction u/s80E

ANS- Deduction in Respect of Interest on Loan taken for Higher Education (Section 80 E)

a) Eligibility- This deduction is allowed to an individual assessee or any relative who has taken loan for higher full time education.

b) Conditions for deduction- The assessee is entitled for deduction in that previous year in which he starts paying the interest on loan and in seven succeeding previous years or until the full amount of interest is paid (whichever is earlier).

This deduction is also available for the purpose of higher education of relatives.

c) Quantum of Deduction-This deduction is allowed to an individual in respect of interest on loan paid full amount by him in the previous year taken from any financial institution for the purpose of pursuing higher education.

Note: i) Individual, relative includes spouse, children or the students for whom the individual is legal guardian. BCOC 136 Free Solved Assignment

ii) Higher education means engineering including architect, medical science, graduate and post graduate in management or applied science including mathematics and statistics.

c) Entertainment allowance u/s 16 (ii)

ANS- Entertainment allowance is normally given to Senior Officer. An employer gives allowances to his employee to spend it on the reception of the customers. An entertainment allowance is part of salary.

Hence, it is first to be included in the salary income. Thereafter, a deduction on Entertainment allowance which is given to both types of employee, government and non-government employee as explained below, will be allowed.

i) Government employee: The least of the following will be allowed as a deduction: a) Rs. 5,000, or

b) 1/5th or 20% of the employee’s salary, or

c) Amount of entertainment allowance granted during the year. Meaning of Salary: For the purpose of entertainment allowance, only basic salary shall be considered.

Any other allowance even dearness allowance (Inspite of being under terms of employment), fixed percentage of commission on turnover and dearness pay shall not be included in the salary for the purpose of deduction of entertainment allowance.

ii) Non-government employee (including semi-Government employee, employees of statutory corporation and local authority): From the assessment year 2002-03, the deduction of entertainment allowance to nongovernment employees has been abolished.

d) Bond washing transactions

ANS- These transactions are not genuine; it is a method to avoid tax. Generally, interest on securities is payable half-yearly or yearly on fixed dates.

As the whole amount of interest is regarded as the income of the person who happens to be the owner on the due date of interest, some tactful persons sell their securities a few days before the due date of interest, to their friends or relatives and buy it back a few days after the due date. BCOC 136 Free Solved Assignment

Thus, they do not remain the owner of the securities on the due date and they are not required to pay tax on this income from interest on securities.

They sell their securities to such persons whose total income including the income from interest on securities either does not exceed the minimum taxable Limit or if it exceeds that limit, it is lesser than that of the seller, so that either no tax will be payable on such interest or it will be payable at a lower rate.

Thus, the seller escapes tax completely; and the buyer also does not pay tax on it as his income is below the minimum taxable limit; and even if the buyer’s income exceeds the minimum taxable limit, he will pay tax at lower rate,

which is in fact, secretly paid by the seller on behalf of the buyer. Such transactions are called ‘Bond washing Transactions’.

The general rule that tax is payable by the person who is the owner of the securities on the due date of interest, does not apply to bond washing transactions.

In order to prevent this method of avoiding tax, it has been provided that the Assessing Officer can include the whole interest in respect of bond washing transactions in the income of the transferor and not in the income of the transferee.

Q.12 Explain the following questions:

a) Provisions of rent free accommodation when accommodation is provided by any other employer

ANS- i) Where the accommodation is unfurnished: The value shall be the license fee determined by Union or State Government is respect of accommodation in accordance with the rules framed by that government as reduced by the rent actually paid by employee.

Valuation = License fee determined by Central or State Government in respect of accommodation in accordance with the rules framed by that government – Rent actually paid by the employee. BCOC 136 Free Solved Assignment

ii) Where the accommodation is furnished: The value of perquisite shall be determined as if it is an unfurnished accommodation (i.e. value determined as per clause (i) above).

Such value shall be increased by 10% of the cost of furniture (including television, radio, refrigerators, other household appliances, air conditioning plant or equipment) or if such furniture is hired from third party, the actual hire charges paid or payable for the same.

The valuation of furniture shall be reduced by any charges paid or payable for such furniture by the employee during the previous year.

Valuation = as unfurnished + 10% of the cost of furniture installed in the accommodation (if the furniture is owned by the Government) Or Actual rent or hire of furniture installed in the accommodation paid by the Government (if the furniture installed in the accommodation has been taken on hire by the Government)

b) CBDT

ANS- The Central Board of Direct Taxes (CBDT) is the apex body for the administration of direct tax laws. It functions as a part of the Department of Revenue under the Ministry of Finance, Government of India. It has one Chairman and six Members.

It assigns jurisdiction to Chief Commissioners of Income Tax and the Commissioners of Income Tax. The CBDT is assisted by its attached offices, viz., Directorates which function under the overall supervision of Director-General.BCOC 136 Free Solved Assignment

These Directorates are:

i) Directorate of Income Tax
ii) Directorate of Audit

iii) Directorate of Research, Statistics & Public Relations
iv) Directorate of Management Services

v) Directorate of Systems
vi) Directorate of Investigation

vii) Directorate of Recovery Their functions in brief are as follows:

(1) Inspectors: They are mainly responsible for outdoor duties in the matter of surveys and enquiries for assistance of the assessing officers.BCOC 136 Free Solved Assignment

2) Income Tax Officers: Assessing officers are responsible for the work of processing the returns, assessment, collection, recovery and other related matters within the jurisdiction assigned to them. .

3) Deputy Commissioners: They supervise and guide the work of Assistant Commissioners/Income Tax Officers.

• Dy. Commissioner (Assessment) is the Assessing Officer to whom important cases are assigned for assessment and other related matters. Filing of Return and Tax Authorities 289

• Dy. Commissioner (Appeal) hears and decides appeal against such orders of Assistant Commissioners and Income Tax Officers as the CBDT may decide.

4) Commissioners of Income Tax: They supervise the work of Dy. Commissioners within their charge and report to the CBDT through their Chief Commissioners. They assign jurisdiction to Dy. Commissioners within their charge.

They cannot, interfere in the discharge of judicial functions by the Dy. Commissioners (Appeal). BCOC 136 Free Solved Assignment

5) Commissioners of Income Tax (Appeals): Appeal jurisdiction in relatively important cases from revenue angle is assigned to them. Appeal in relatively less important cases are heard and decided by the Dy. Commissioner (Appeal)

6) Chief Commissioners of Income Tax: They are line between Commissioners and the CBDT and are responsible for administration and management of the offices within their zones.

c) Provisions relating to Income from assets transferred to daughter in law u/s 64 (1) (vi)

ANS- Income arising from transfer of an asset by an individual directly or indirectly on or after the 1st day of June 1973 without adequate consideration to son’s wife (daughter-in-law) is included in the total income of the transferor.

d) Provisions relating to set off of losses from owning and maintaining race horses u/s 74 A (3)

ANS- The amount of the loss incurred by the assessee in the activity of owning and maintaining race horses in any assessment year shall be set off only against income of same activity (i.e. owning and maintaining race horses).

This type of loss cannot be set off against the income from any other source.

‘Not Set Off’ Losses from the activity of Owning and Maintaining Race Horses may be carried forward for maximum 4 assessment years immediately succeeding the assessment year in which such loss was first computed. BCOC 136 Free Solved Assignment

Such ‘Not Set off Losses’ can be carried forward but are allowed to be set off from the profits of owning and Maintaining Race Horses only subject to the condition that such activities must have been continued till the losses are carried forward.

If such activities related to race horses are discontinued, losses of such discontinued, losses of such discontinued business cannot be carried forward.

BCOC 132 FREE SOLVED ASSIGNMENT 2022

BCOC 133 FREE SOLVED ASSIGNMENT 2022

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