Examples Salary 2015

ANNEXURE 'G'
EXAMPLES .. SALARY
TAX YEAR: 2015
Note: For computation of tax liability, use tax calculator availabe at www.softax.com.pk
Example 1
Mr. A is the employee of M/s ABC Ltd. Mr. A provided following particulars.
Compute his taxable income and tax liability for the Tax Year 2015
Basic salary
Bonus
House Rent Allowance
Conveyance Allowance
Utilities Allowance
Medical Allowance
Tax deducted by the employer u/s 149
300,000
20,000
150,000
12,000
30,000
36,000
5,805
SOLUTION
Mr. A
M/s ABC Ltd.
Salaried Individual
Tax Year: 2015
COMPUTATION OF TAXABLE INCOME
Description
Basic Salary
Bonus
Utilities Allowance
Medical Allowance
Total
Total Income
Less: Zakat
Taxable Income
Gross
300,000
20,000
150,000
12,000
30,000
36,000
548,000
Exempt
30,000
30,000
Taxable
300,000
20,000
150,000
12,000
30,000
6,000
518,000
518,000
518,000
Notes:
1. Medical allowance is exempt upto 10% of Basic Salary. (Clause 139, Part I, 2nd Schedule)
COMPUTATION OF TAX LIABILITY
Taxable income
Tax payable
Less: Tax deducted by the employer u/s 149
Net Tax payable / (refundable)
518,000
5,900
(5,805)
95
Example 2
Mr. B is the employee of M/s BCD Ltd. Mr. B provided following particulars.
Basic salary
Bonus
Commission
Furnished accommodation with annual value
Utilities Allowance
Medical Allowance
Life insurance premium paid by the employer
300,000
20,000
125,000
150,000
30,000
36,000
12,000
12,500
SOLUTION
Mr. B
M/s BCD Ltd.
Salaried Individual
Tax Year: 2015
Description
Basic salary
Bonus
Commission
Furnished accommodation
Utilities allowance
Medical allowance
Life insurance premium paid by the employer
Total
Total Income
Less: Zakat
Taxable Income
Gross
300,000
20,000
125,000
150,000
30,000
36,000
12,000
673,000
Exempt
30,000
30,000
Taxable
300,000
20,000
125,000
150,000
30,000
6,000
12,000
643,000
643,000
643,000
Notes:
1. Annual value of accomodation is higher than 45% of Basic salary, so actual is taken. (Rule 4)
3. Life insurance premium paid by the employer is taxable.
Taxable income
Tax payable
643,000
12,150
(12,500)
(350)
Example 3
Mr. C is the employee of M/s CDE Ltd. Mr. C provided following particulars.
Basic salary
Bonus
Commission
Furnished accommodation with annual value
Conveyance provided for personal use (Cost Rs. 400,000)
Utilities Allowance
Medical Allowance
Tax paid on mobile phone u/s 236
300,000
20,000
125,000
130,000
30,000
36,000
12,000
800
Mr. C
M/s CDE Ltd.
Salaried Individual
Tax Year: 2015
Description
Basic salary
Bonus
Commission
Furnished accommodation
Conveyance provided for personal use
Utilities allowance
Medical allowance
Total
Total Income
Less: Zakat
Taxable Income
Gross
300,000
20,000
125,000
135,000
40,000
30,000
36,000
686,000
Exempt
30,000
30,000
Taxable
300,000
20,000
125,000
135,000
40,000
30,000
6,000
656,000
656,000
656,000
Notes:
1. Annual value of accomodation is less than 45% of Basic salary, so 45% of BS is taken. (Rule 4)
2. Vehicle provided for personal use, so 10% of the cost of vehicle is taken. [Rule 5(ii)]
Taxable income
Tax payable
Less: Tax paid on mobile phone u/s 236
656,000
12,800
(12,000)
(800)
-
Example 4
Mr. D is the employee of M/s DEF Ltd. Mr. D provided following particulars.
Basic salary
Bonus
Un-furnished accommodation with annual value
Conveyance provided for partial use (Cost Rs. 400,000)
Utilities Allowance
Medical Allowance
Leave Fare Assistance
Recognized Provident Fund .. Employer's contribution
Tax paid with Motor vehicle tax
400,000
30,000
160,000
36,000
45,000
45,000
20,000
40,000
15,000
1,200
1,000
SOLUTION
Mr. D
M/s DEF Ltd.
Salaried Individual
Tax Year: 2015
Description
Basic salary
Bonus
Unfurnished accommodation
Conveyance provided for partial use
Conveyance allowance
Utilities allowance
Medical allowance
Leave Fare Assistance
Provident Fund Employer's Contribution
Total
Total Income
Less: Zakat
Taxable Income
Gross
400,000
30,000
180,000
20,000
36,000
45,000
45,000
20,000
40,000
816,000
Exempt
40,000
40,000
80,000
Taxable
400,000
30,000
180,000
20,000
36,000
45,000
5,000
20,000
736,000
736,000
736,000
Notes:
1. Annual value of accomodation is less than 45% of Basic salary, so 45% of Basic salary is taken. (Rule 4)
2. Vehicle provided for partial use, so 5% of the cost of vehicle is taken. [Rule 5(i)]
4. Employer's contribution in Recognized provident fund is exempt upto 10% of Salary (excluding
perquisites & allowances) or Rs. 100,000 whichever is less. [Rule 3(a) Part I, 6th Schedule]
Taxable income
Tax payable
Less: Tax paid with motor vehicle tax
736,000
16,800
(15,000)
(1,200)
(1,000)
(400)
Example 5
Mr. E is the employee of M/s EFG Ltd. Mr. E provided following particulars.
Basic salary
Bonus
Un-furnished accommodation (provided within factory premises of the employer)
Conveyance provided for business use (Cost Rs. 400,000)
Utilities Allowance
Medical Allowance
Qualification Pay
Recognized Provident Fund .. Employee's contribution
Interest credit on Provident Fund Account Balance Rs. 500,000
Tax deducted on cash withdrawal from bank u/s 231A
400,000
30,000
36,000
45,000
45,000
60,000
45,000
45,000
75,000
15,200
1,000
1,500
SOLUTION
Mr. E
M/s EFG Ltd.
Salaried Individual
Tax Year: 2015
Description
Basic salary
Bonus
Conveyance provided for business use
Utilities allowance
Medical allowance
Qualification pay
Provident Fund Employee's Contribution
Provident Fund Interest
Total
Total Income
Less: Zakat
Taxable Income
Gross
400,000
30,000
180,000
36,000
45,000
45,000
60,000
45,000
75,000
916,000
Exempt
40,000
40,000
75,000
155,000
Taxable
400,000
30,000
180,000
36,000
45,000
5,000
60,000
5,000
761,000
761,000
761,000
Notes:
1. Annual value of accomodation is not given, so 45% of Basic salary is taken as minimum value. (Rule 4)
2. Vehicle provided only for business use, so nothing should be taken in the income of employee.
perquisites & allowances) or Rs. 100,000 whichever is less [Rule 3(a) Part I, 6th Schedule]
5. Provident fund employee's contribution, no treatment.
6 Interest on recognized provident fund contribution. "Interest credit on the balance is exempt upto 1/3rd of
the salary or is allowed at the rate fixed by Federal Government in this behalf (i.e. 16%). If interest credited
exceed 1/3rd of the Salary or is allowed at a higher rate, the amount exceeding the salary of the said rate
shall be taxable". [Rule 3(b), Part I, 6th Schedule]
Taxable income
Tax payable
Less: Tax deducted on cash withdrawal from bank u/s 231A
761,000
18,600
(15,200)
(1,000)
(1,500)
900
Example 6
Mr. F is the employee of M/s FGH Ltd. Mr. F provided following particulars.
Basic salary
Bonus
Un-furnished accommodation (provided within factory premises of the employer)
Conveyance provided for partial use (Cost Rs. 500,000)
Utilities Allowance
Medical reimbursement according to the terms of employment
Zakat paid under Zakat & Ushr Ordinance, 1980
500,000
50,000
250,000
42,000
50,000
145,000
52,000
52,000
115,000
5,000
56,750
SOLUTION
Mr. F
M/s FGH Ltd.
Salaried Individual
Tax Year: 2015
Description
Basic salary
Bonus
House rent allowance
Conveyance provided for partial use
Utilities allowance
Medical reimbursement
Total
Total Income
Less: Zakat
Taxable Income
Gross
500,000
50,000
225,000
250,000
25,000
42,000
50,000
145,000
52,000
115,000
1,454,000
Exempt
145,000
50,000
112,000
307,000
Taxable
500,000
50,000
225,000
250,000
25,000
42,000
50,000
2,000
3,000
1,147,000
1,147,000
(5,000)
1,142,000
Notes:
2. Vehicle provided for partial use, so 5% of the cost of vehicle is taken. [Rule 5(i)]
3. Medical reibursement according to the terms of employment is exempt. (Clause 139, Part I, 2nd Sch.)
perquisites & allowances) or Rs. 100,000 whichever is less [Rule 3(a) Part I, 6th Schedule]
7. Zakat paid under Zakat & Ushr Ordinance, 1980 is deductible allowance (Section 60), so directly deducted
from total income of the taxpayer.
Taxable income
Tax payable
1,142,000
56,700
(56,750)
(50)
Example 7
Mr. G is the employee of M/s GHI Ltd. Mr. G provided following particulars.
Basic salary
Bonus
Fee for professional services
Accommodation provided with annual value
Entertainment Allowance
Conveyance provided for personal use (Cost Rs. 750,000)
Children Education Allowance
Utilities Allowance
Medical reimbursement not in accordance with terms of employment
Interest free loan for daughter's marriage Rs. 300,000
Donation paid to recognized institution
Tax collected by hotel on birthday fuction of daughter u/s 236D
600,000
60,000
120,000
250,000
24,000
42,000
65,000
145,000
60,000
60,000
210,000
45,000
75,000
10,000
2,800
SOLUTION
Mr. G
M/s GHI Ltd.
Salaried Individual
Tax Year: 2015
Description
Basic salary
Bonus
Fee for professional services
Accommodation provided
Entertainment allowance
Children Education allowance
Utilities allowance
Medical reimbursement not in TOE
Interest free loan (No benchmark treatment)
Total
Total Income
Less: Zakat
Taxable Income
Gross
600,000
60,000
120,000
270,000
24,000
75,000
42,000
65,000
145,000
60,000
210,000
1,671,000
Exempt
60,000
144,000
204,000
Taxable
600,000
60,000
120,000
270,000
24,000
75,000
42,000
65,000
145,000
66,000
1,467,000
1,467,000
1,467,000
Notes:
2. Vehicle provided for personal use, so 10% of the cost of vehicle is taken. [Rule 5(ii)]
3. Medical reibursement not in accordance with the terms of employment is taxable
(Clause 139, Part I, 2nd Schedule)
4. Employer's contribution in Recognized provident fund is exempt upto 10% of Salary (excluding perquisites
& allowances) or Rs. 100,000 whichever is less [Rule 3(a) Part I, 6th Schedule]

7. Loan is made by an employer to an employee without profit or the rate of profit is less than the benchmark
rate (i.e. 10% for TY 2015), the amount of profit at benchmark rate or the difference between the amount of
profit paid by the employee and the amount of profit computed at the benchmark rate as the case may be
shall be included in the income of the employee, if the loan amount is not less than Rs. 500,000.
Taxable income
Tax payable
Less: Tax credit on donation Tax / Taxable income x Donation
Tax payable
Less: Tax deducted by Hotel u/s 236D
1,467,000
90,875
(2,788)
88,087
(75,000)
(10,000)
(2,800)
287
Notes:
1. Donation paid to recognized charitable organization. Tax credit is available u/s 61.
10
Example 8
Mr. H is the employee of M/s HIJ Ltd. Mr. H provided following particulars.
Basic salary
Leave pay
Payment in lieu of leaves
Overtime
Sales commission
Cost of Living Allowance
Subsistence allowance
Travel allowance (Personal)
Utilities Allowance
Medical Allowance
Reimbursement of Children Education expenses
Vehicle sold to employee on book value for Rs. 200,000 (FMV: 275,000)
Loan for construction of house Rs. 1,000,000 @ 5% pa
Amount received against 5 years job agreement
Tax paid on registration of new motor vehicle u/s 231B
Tax paid on residential telephone u/s 236
600,000
24,000
40,000
38,000
80,000
36,000
40,000
24,000
36,000
275,000
60,000
70,000
100,000
50,000
200,000
100,000
800
30,000
300
2,400
SOLUTION
Mr. H
M/s HIJ Ltd.
Salaried Individual
Tax Year: 2015
Description
Basic salary
Leave pay
Overtime
Sales Commission
Cost of living allowance
Subsistance allowance
Travel allowance (Personal)
House rent allowance
Utilities allowance
Medical allowance
Reimbursement of Children Education exp.
Vehicle transferred on book value
Profit of loan (Benchmark rate) (10% - 5%)
Received against job agreement
Total
Total Income
Less: Zakat
Taxable Income
Gross
600,000
24,000
40,000
38,000
80,000
36,000
40,000
24,000
36,000
275,000
60,000
70,000
100,000
275,000
50,000
200,000
1,948,000
Exempt
60,000
200,000
260,000
Taxable
600,000
24,000
40,000
38,000
80,000
36,000
40,000
24,000
36,000
275,000
60,000
10,000
100,000
75,000
50,000
200,000
1,688,000
1,688,000
1,688,000
11
12
Notes:
2. Loan is made by an employer to an employee without profit or the rate of profit is less than the benchmark
rate (i.e. 10% for TY 2015), the amount of profit at benchmark rate or the difference between the amount of
profit paid by the employee and the amount of profit computed at the benchmark rate as the case may be
shall be included in the income of the employee.
3 Amount received on job agreement is taxable in the hands of employee[Section 12(2)(e)(i)]
4 Vehicle transferred to employee on book value Rs. 200,000 but the FMV was Rs. 275,000,
the difference of Rs. 75,000 will become taxable [Ref. Section 13(11)]
Taxable income
Tax payable
Less: Tax credit on loan for construction of house Tax / Taxable income x total profit
Tax payable
Less: Tax paid on registration of new motor vehicle u/s 231B
Less: Tax paid on residential telephone u/s 236
1,688,000
123,200
(7,299)
115,901
(100,000)
(800)
(30,000)
(300)
(2,400)
(17,599)
Notes:
1. Profit paid on loan for construction of house. Tax credit is available u/s 64. Total amount taken for credit
(Actual Paid + added into the income of the employee on the basis of benchmark rate)
(Actual paid Rs. 50,000 added due to benchmark rate Rs. 50,000 total Rs. 100,000 available for credit)
13
Example 9
Mr. I is the employee of M/s IJK Ltd (Unlisted company) and terminated on April 30,2015 under Golden
Handshake sheme. Mr. I provided following particulars. Compute his taxable income and tax liability for
the Tax Year 2015
Basic salary
Leave pay
Consideration for change in conditions of employment
Golden handshake payment
Interest credit on Provident Fund Account Balance Rs. 2,000,000
Pension received from former employer
Conveyance provided for personal use (10 months) Cost Rs. 1,000,000
Accommodation provided (Annual Value Rs. 400,000)
Medical re-imbursement according to the terms of employment
Medical allowance
Utilities allowance
Arrears for Tax Year 2014 received (Opted to add in current year's income)
Driver provided by the employer with monthly salary
Shares issued under Employee share scheme (FMV Rs. 90,000) Cost = 40,000
Received balance of provident fund
Gratuity received under unapproved gratuity scheme
Last three years average rate of tax
Tax paid on residential telephone u/s 236
Tax paid on renewal of Annual vehicle registration u/s 234
1,000,000
60,000
150,000
2,000,000
100,000
100,000
340,000
240,000
80,000
100,000
100,000
60,000
6,000
2,340,000
800,000
14%
590,000
1,200
800
1,750
7,000
14
SOLUTION
Mr. I
M/s IJK Ltd.
Salaried Individual
Tax Year: 2015
Description
Gross
Basic salary
1,000,000
Leave pay
60,000
Change in conditions of employment
150,000
Golden handshake payment (as separate block of income)
Provident Fund Employer's contribution
100,000
Provident Fund Employee's contribution
Interest on provident fund
340,000
Pension
240,000
83,333
450,000
80,000
Medical allowance
100,000
Utilities allowance
100,000
Arrears for TY 2014
60,000
Driver's salary
60,000
Shares under Employee share scheme
50,000
Provident Fund Balance received
2,340,000
Gratuity received (as separate block of income)
Total
5,213,333
Total Income
Less: Zakat
Taxable Income
Exempt
100,000
320,000
240,000
80,000
2,340,000
3,080,000
Taxable
1,000,000
60,000
150,000
20,000
83,333
450,000
100,000
100,000
60,000
60,000
50,000
2,133,333
2,133,333
2,133,333
Notes:
1. Consideration paid for any change in conditions of employment is taxable u/s 12(2)(e)(ii).
2. Golden handshake payment - option is avaialable with taxpayer to add in the current year income or to be
taxed at an average rate of tax for preceeding three years. Section 12(6)
6. Pension received from former employer is exempt from tax under clause 8, Part I of second schedule.
7. Vehicle provided for personal use, so 10% of the cost of vehicle is taken for 10 months, because he
worked for 10 months. [Rule 5(ii)]
Basic salary is for 10 months so the value of accomodation is not apportioned to number of months
occupied.
9. Medical reibursement in accordance with the terms of employment is exempt from tax.
10. Facility of medical actual reimbursement is provided in accordance with terms of employment, therefore
medical allowance is taxable.
15
11. Arrear received by a taxpayer .. Option is available to the taxpayer to add in the current year's income
or add in the relevant year for which arrears are paid, it depends on the tax liability. Section 12(7)
12. Driver or any other servant provided by the employer, the salary of the servant should be added to the
income of the employee. Section 13(5)
13. Shares issued under Employee Share Scheme, Section 14. The difference between Fair Market Value
of the share and the cost borne by the employee should be added to the income of the employee.
14. Balance amount received from Recognized provident fund is exempt. (Rule 4, Part I, 6th schedule)
15. Gratuity received from unapproved gratuity scheme is exempt upto Rs. 75,000 or 50% of the amount
of gratuity, whichever is less. Remaining should be taxed at an average rate of tax for the preceeding
three years or added in the current year's income. Option is with the taxpayer.
Taxable income
Tax payable on current year's salary
Tax on Golden handshake payment (Amount x 3 years' average rate)
Tax on Gratuity payment [(Amount-75000) x 3 years' average rate)
Tax payable
Less: Tax paid on residential telephone u/s 236
Less: Tax paid on annual renewal of registration u/s 234
2,133,333
198,333
280,000
101,500
579,833
(590,000)
(1,200)
(800)
(1,750)
(7,000)
(20,917)
Notes:
1. Tax on Golden handshake payment is computed on the basis of preceding three years average rate
i.e. 14% as given in the question.
2. Tax on Gratuity payment from unapproved gratuity scheme is computed on the basis of preceding three
years average rate i.e. 14% as given in the question.
16
Example 10
Mr. J is the employee of FBR under pay scale 25,000-3,000-35,000
Mr. J provided following particulars. Compute his taxable income and tax liability for the Tax Year 2015
Basic salary
Statutory Provident Fund .. Employer's contribution
Statutory Provident Fund .. Employee's contribution
Car provided for personal use Cost Rs. 500,000, Running & Maintenance cost borne
by the employer
Accommodation provided (Annual Value Rs. 150,000)
Medical re-imbursement according to the terms of employment
Medical allowance
Utilities provided
Driver provided by the employer with monthly salary
Saving out of TA/DA
Special additional allowance
Special allowance for official duties
372,000
40,000
40,000
108,000
30,000
80,000
40,000
48,000
4,500
40,000
20,000
50,000
15,954
SOLUTION
Mr. J
Federal Board of Revenue
Salaried Individual
Tax Year: 2015
Pay scale: 25,000 - 3,000 - 35,000
Description
Basic salary
Interest on provident fund
Medical allowance
Utilities provided
Driver's salary
TA/DA (Saving)
Special additional allowance
Special allowance for official duties
Total
Total Income
Less: Zakat
Taxable Income
Gross
372,000
40,000
108,000
50,000
150,000
80,000
40,000
48,000
54,000
40,000
20,000
50,000
1,052,000
Exempt
40,000
108,000
80,000
40,000
50,000
318,000
Taxable
372,000
50,000
150,000
40,000
48,000
54,000
20,000
734,000
734,000
734,000
Notes:
1. This is Statutory Provident Fund for Government Departments. Amount received from this fund is exempt
from tax under clause 22 of Part I of 2nd schedule. Therefore, no treatment is required during the year on
contribution and credit of interest.
2. Vehicle provided for personal use, so 10% of the cost of vehicle is taken. As well as running and
maintenance expenses are concerned no treatment is available in the rules, therefore not taken into account.
17
3. Accomodation provided - 45% of Basic salary is Rs. 167,400, but MTS is given so, 45% of MTS will be
taken and 45% of MTS i.e Rs. 135,000 is less than the actual value. So, actual value is taken.
5. Facility of medical actual reimbursement is provided in accordance with terms of employment, therefore
medical allowance is taxable.
6. Driver or any othe servant provided by the employer, the salary of the servant should be added to the
7. TA/DA is exempt from tax, because it is paid for official duties. Reference Circular # 12 of 1980.
8. Special allowance for official duties is exempt from tax under clause 39, Part I of 2nd schedule.
Taxable income
Tax payable
734,000
16,700
(15,954)
746
18
Example 11
Mr. K is a full time teacher working with KLM College, a recognized Non profit making educational institution
Mr. K provided following particulars. Compute his taxable income and tax liability for the Tax Year 2015
Basic salary
Payment in lieu of leave
Fee
Pension received from former employer
Accommodation provided within College premises
Medical re-imbursement not in accordance with the terms of employment
Utilities provided by the employer
Home servant provided by the employer
800,000
30,000
124,000
100,000
100,000
90,000
240,000
60,000
90,000
60,000
60,000
47,225
SOLUTION
Mr. K
KLM College
Salaried Individual
Tax Year: 2015
Description
Basic salary
Fee
Interest on Provident Fund
Pension
Accomodation provided
Utilities provided
Home servant salary
Total
Total Income
Less: Zakat
Taxable Income
Gross
800,000
30,000
124,000
100,000
90,000
240,000
60,000
360,000
90,000
60,000
60,000
2,014,000
Exempt
80,000
90,000
240,000
410,000
Taxable
800,000
30,000
124,000
20,000
60,000
360,000
90,000
60,000
60,000
1,604,000
1,604,000
1,604,000
Notes:
4. Pension received from former employer is exempt from tax under clause 8, Part I of second schedule.
19
6. Medical reibursement not in accordance with the terms of employment is exempt upto 10% of Basic
Salary. (Clause 139, Part I, 2nd Schedule)
7. Home servant provided by the employer, the salary of the servant should be added to the
Taxable income
Tax on salary
Less: Tax rebate (40%) Full time teacher [Clause (2) Part III, 2nd Schedule]
Tax payable
1,604,000
110,600
(44,240)
66,360
(47,225)
19,135
Notes:
1. 40% tax rebate is available to full time teachers and researchers. Clause 2, Part III, 2nd schedule.
20
Example 12
Mr. L (Age 68 years) is a full time teacher working with LMN University, a recognized government owned
educational institution. Mr. L provided following particulars. Compute his taxable income and tax liability
for the Tax Year 2015
Basic salary
Fee
Medical re-imbursement in accordance with the terms of employment
Utilities allowance
450,000
40,000
30,000
30,000
48,000
24,000
68,000
20,000
1,255
SOLUTION
Mr. L
LMN University
Salaried Individual
Tax Year: 2015
Description
Basic salary
Fee
Interest on Provident Fund
Utilities allowance
Total
Total Income
Less: Zakat
Taxable Income
Gross
450,000
40,000
30,000
48,000
24,000
68,000
20,000
680,000
Exempt
30,000
48,000
68,000
146,000
Taxable
450,000
40,000
24,000
20,000
534,000
534,000
534,000
Notes:
21

Taxable income
Tax on salary
Less: Tax rebate (50%) Senior Citizen [Clause (1A), Part III, 2nd Schedule]
Tax after 1st rebate
Less: Tax rebate (40%) Full time teacher [Clause (2) Part III, 2nd Schedule]
Tax payable
534,000
6,700
(3,350)
3,350
(1,340)
2,010
(1,255)
755
Notes:
1. 50% tax rebate is available to Senior Citizen age 60 years or more if income is less than Rs. 1million.
Clause 1A, Part III, 2nd schedule.
2. 40% tax rebate is available to full time teachers and researchers. Clause 2, Part III, 2nd schedule.
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ANNEXURE 'G'

5. Provident fund employee's contribution, no treatment.

COMPUTATION OF TAX LIABILITY

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