$($b$)$ Mr$.$ X$,$ an Indian Citizen, who was working in a University as professor, was deputed to Indian High Commission in London for a period of $3$ years from $1$st April $2023.$ He is to get a salary of $60,000$ p$.$m$.,$ House Rent Allowance @ $18,000$ p$.$m$.$ and actual air fare from Delhi to London $26,000.$ He left Delhi on $25$th March $2023$ for London and was paid his air fare there in U$.$K$.$ Throughout the year $2023-24$ he remained in London.

Calculate his income taxable under the head 'Salaries' for the assessment year $2024-25$ under new tax regime.

$[$Adapted C$.$U$.$

B$.$Com., $($Hons$.)$ Detail solution