Many many thanks for reply. But I want to know above mentioned subject that the wife purchase two land amount of Rs.900000 lac ( 4 Kathas ) from that money. She withdrawn cash and purchase the land. She received the amount in her bank account from her husband through NEFT from Quat. Now she received some savings interest in her bank account. and she earn some professional income from private tuition. Now she want to submit Income Tax return. How will it calculate on ITR-4 Please Help me.