help to solve this

Dear Babita,

1) Gratuity & Leave encashment if received during service will form part of Salary for the purposes of computation of RFA.

2) I need to know whether other part was let out or Self occupied - If self occupied & owner has no other House property then GAV shall be calculated only in respect of Half portion (let out) & Loss due to vacancy can be claimed depending upon the actual rent & fair rent.

Whereas if other falt is also let out then also for those two months Loss due to vacancy can be claimed...

3) Aggregate value of Gifts on ceremony & Birthday exceeds 5,000 - then entire sum will be taxable as salary since it is not necessary that gift at a particular point of time should exceed 5,000

Though FBT is no more but in those circumstances the above gifts will not form part of salary.

4) No if the assessee is  "Non resident" or "Not ordinarily resident". [since income was neither accrue or aride or deemed to accrue or arise nor received or deemeed to be received in India]

Ans1- the encashed gratuity is not added while calculating salary for the purpose of RFA.

Ans-2 GAV will be calcualated sepratly for both the flats.

Ans-3 Gift in cash in exess of Rs 50000 is taxable. from 1.10.2009 gift in kind is also taxable under section 56 of IT ACT,1961. 

Ans-4 salary from indian comapny accrue or arise outside india, but business is controlled from india is taxable for NOR and not taxable for NR