16. From the following information compute taxable income of Mr. Umesh for the assessment year 2020-21, assuming that he is a (a) Resident, (b) Not ordinarily Resident and (c) Not Resident: (i) Income accrued in Canada but received in India 2,000. (ii) 5,000 earned in India but received in Canada. (iii) 10,000 earned and received in Sri Lanka from a business controlled from India. (iv) House property income from Sri Lanka 2,000. (v) Profit earned from a business in Kanpur 10,000. 17.(a) Mr. Yash sold an asset on 15-8-2019 for 2,50,000. The cost price of the asset purchased on 11-02-96 is 20,000. The fair market value of the same on 1-4-2001 was 50,000. The income of Yash from other sources during the PY 2019-20 was * 2,22,700. [CII: 2018-19: 280; 2019-20: 289] Compute gross total income for the AY 2020-21. (b) Define 'Full Value of Consideration' u/s 48. [6+4]