$47.$ Mr$.$ Chopra returned to India after serving a British company in USA for $25$ years. He furnishes the following particulars of his income for the year ended $31-3-2023$ and asks you to compute his salary income if he is:

$($a$)$ Ordinary resident; $($b$)$ Resident but not ordinarily resident.

$1)$ Salary $($he was on leave for two months and during this period he received his salary in Britain Rs $50,000)$ Rs $2,50,000.$

$2)$ City Compensatory Allowance Rs $30,000.$

$3)$ Electricity bill paid by employer Rs $2,000.$

$4)$ Fixed Medical Allowance Rs$4,000$ per annum.

$5)$ Education Allowance for his son Rs $500$ per month and hostel allowance for his daughter Rs $1,000$ per month.

$6)$ Rent free house hired by the employer. Rent paid by the company & $5,000$ per month and cost of furniture provided Rs $1\mathrm{.}00,000.$

$7)$ He and his employer contributed Rs $4,000$ per month each towards RPF$.$

$8)$ He was getting a monthly pension of Rs $25,000$ from his British employer which has been credited to his bank account in London.

$[$Ans$.$ a$)$ Rs $6,37,200,$ b$)$ Rs$3,21,780$

$[$Hint: RFH $($a$)$ Rs $70,000$ pension included in salary b$)$Rs$54,580$ pension excluded$]$