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Question

A residential building fetches a monthly gross rent of Rs. 12,000. The annual outgoings in the form of taxes and other contingencies is Rs. 12,000. The cost of land comes to Rs. 6,00,000. Estimate the total value of property (in Rs.) on a yearly basis. Assume the rate of interest as 6% per annum.

 

A.

7,32,550

B.

28,00,440

C.

29,88,000

D.

22,00,380

Answer ( Option B)

28,00,440

Solution

The Capitalized value of a property is given as:

Capitalized value = Net Income × Year's Purchase

Where,

Net Income = Gross Income - All outgoings or expenses 

Year's Purchase = 100/(Interest rate in %) 

The total value of the property on yearly basis is the sum of land cost and property's capital value

Value of Property = Capitalized Value + Land Cost

Net income = Gross Income – All outgoings or expenses 

Net income = 1,44,000 – 12,000 = 1,32,000 

Year's Purchase is calculated as: Y.P. = 100/6 = 16.67 

Capitalized value = Net Income × Year's Purchase 

Capitalized value = 1,32,000 x 16.67 = Rs. 22,00,440/- 

Value of Property = Capital Value + Land Cost 

Value of Property = Rs. 22,00,440 + Rs. 6,00,000 = Rs. 28,00,440

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