Mr$.$ Prabhas, a resident has earned the following incomes for the year $2022-23.$

$($i$)$ Income from house property in India but received in UK $`7,00,000$

$($ii$)$ Royalty on patents outside India $`5,00,000$

$($iii$)$ Past untaxed income brought into India $`2,00,000$

$($iv$)$ Tax paid in respect of income $($i$),($ii$)$ and $($iii$)$ above $`90,000,`75,000$ and $`20,000$ respectively.

Calculate tax liability and relief if there is:

$($A$)$ DTAA under tax exemption method

$($B$)$ DTAA under tax credit method

$($C$)$ NO DTAA. $[$