5X (age: 24 years, resident) has occupied two houses for his residential purpose, particulars of which are as Income of X from business is Rs.9,30,00. Determine the taxabie income and tax liability ror the assessment year 2022-23 on the assumption that he contributes Rs.1,40,000 towards the public provident fund. X does not want to opt for the alternative ta regime of section 115BAC