approach adopted by the Tribunal is erroneous. On perusal of Ex.P.11, it is clearly evident that the gross salary of the deceased is Rs.39,089/- per month. Hence, the annual income of the deceased has to be assessed at Rs.4,69,068/-. For the assessment year 2015-16, the income up to Rs.2,50,000/- is exempted from income tax. On the amount in excess of Rs.2,50,000/i.e., Rs.4,69,068-2,50,000 = 2,19,068/-, 10% slab is applicable and accordingly, a sum of Rs.24,306/- towards income tax and Rs.2,400/- towards professional tax are liable to be deducted. After deducting of the above said amount, the income of the deceased is re-assessed at Rs.4,44,762/- annually. It is borne out from the records that the deceased was aged 39 years as on the date of the accident. It is also borne out from the records that the deceased had a permanent job. Hence, by following the guidelines laid down in Pranay Sethi's case [2017 ACJ 2700] , we deem it fit to add 50% towards future prospectus. By adding 50% of the income towards future prospectus, the total annual income of the deceased is re-
