1. (a) The annual income of Mrs. Sharma (excluding HRA) is Rs. 1,68,000. She contributes Rs. 4,500 per month to her P.F. account and pays an annual insurance premium of Rs. 8,000. Calculate the income tax including surcharge Mrs. Sharma has to pay in the last month of the year if her earlier deductions as income tax for the first 11 months were at the rate of Rs. 600 per month. Assume the following for calculating income tax. Standard deduction : 1/3rd of the total income subject to a maximum of Rs. 20,000 Tax slab:- Upto Rs. 50,000 : No tax. Rs. 50,001 to Rs. 60,000 : 10% of the income exceeding Rs. 50,000. Rs. 60,001 to Rs. 1,50,000 : Rs. 1,000 + 20% of the income exceeding Rs. 60,000. Above Rs. 1,50,000 : Rs. 19,000 + 30% of the income exceeding Rs. 1,50,000. Tax Rebate : 20% of the total savings subject to a maximum of Rs 12,000. Surcharge : 10% of the total tax payable after rebate.   2. (b) In a triangle PQR, L and M are two points on the base QR, such that ∠LPQ = ∠QRP and ∠RPM = ∠RQP. Prove that:- (i) ΔPQL ∼ ΔRPM