C.M.A(MD)Nos.215 of 2017 and 742 of 2023 further deducted 1/4th towards personal expenses, which is not correct. It is a settled principle that gross salary has to be taken into account for fixing compensation in motor accident cases. Moreover, the cost of inflation of the index is increasing year by year. So, the said Rs.13,494/- is to be taken as monthly income of the deceased. The deceased was a salaried man, who was getting permanent monthly income. The age of the deceased was 32 years, which is not disputed. As per the settled proposition of law in Pranay Sethi case reported in 2017 (2) TNMAC 609 (SC) , 50% has to be added towards future prospects of the deceased and therefore, the Tribunal has correctly added 50% future prospectus considering the age of the deceased was 32, i.e. below 40 years. By adding 50%, the income of the deceased is fixed at Rs.20,241/- p.m. (Rs.13,494/- + Rs.6,747/- (50% of Rs.13,494/-). Considering the age of the deceased as 32 years, the multiplier is '16' according to the settled principle in Sarla Verma Case. Hence, the Tribunal has correctly adopted the multiplier '16'. The loss of income due to the death of the deceased Ramar would come to Rs.20,241/x 12 x 16 = Rs.38,86,272/-.