2. Mr. Sudhir retired on 01.10.2021 receiving ₹ 5,000 p.m. as pension. On 01.02.2022, he commuted 60% of his pension and received ₹ 3,00,000 as commuted pension. You are required to compute his taxable pension assuming: a. He is a government employee. b. He is a non-government employee, receiving gratuity of ₹ 5,00,000 at the time of retirement. c. He is a non-government employee and is not in receipt of gratuity at the time of retirement.