• How to set off the business loss with other heads of income under different slabs

My consultant adjusted the "Business Loss" of Rs 89,000 with "Interest from Bank Deposit of Rs 16,000" and "Short Term Capital Gain (taxed @ 15%) of Rs 5,000" to carry forward the Loss of (16,000+5,000 - 89,000) - Rs 68,000 for set off in future. I fall in 30% tax bracket, thus my Business Profit and Interest on Bank Deposit are taxed @ 30% 

Next year, there was a "Business Profit" of Rs 92,000, "interest from bank deposit of 14,000" and "short term capital gain (taxed @ 15%) of Rs 6,000. Assuming that all the incomes to be taxed @ 30%, what would be the tax liability ? The issue is as regards the ST capital gain which is taxed at a different slab, i.e. @ 15%.

1) Scenario 1 (in this case, I am forced to pay 30% tax on ST capital gain although it is taxed @ 15%): Total income in 2018-19: (92,000+14,000+6,000)= 112,000. After adjusting to the Loss (112,000 - 68,000) = 44,000. The total Tax Liability (30% of the 44,000) = Rs 13,400 

2) Scenario 2 (I am forced to pay a part of the ST gain @ 30%): Profit from Business = (92,000 - 68,000) = 24,000. Tax is = 24,000 X 30% = 7,200
Tax on Interest = 14,000 X 30% = 4,200. Tax on ST Capital Gain = 6,000 X 15% = 900. The Total Tax liability = 7,200+4,200+900 = 12,300.

3) Scenario 3: Profit from Business = (92,000 - 89,000) = 3,000. Tax is 3,000 X 30% = 900
Tax on the Bank Deposit = (16,000+14,000) = 30,000. Tax is 30,000 X 30% = 9,000
Tax on ST Capital Gain = (5,000 + 6,000) = 11,000. Tax is 11,000 X 15% = 1,650
The total Tax liability is (900+9,000+1,650) = 11,550 
 
Which one is Correct ? Rs 13,400 ? 12,300 ? 11,550 ?