77. Mr. Raj (a non-resident and aged 65 years) is a retired person, earning rental income of 40,000 per month from a property located in Delhi. He is residing in Canada. Apart from rental income, he does not have any other source of income. Is he liable to pay advance tax in India? (a) Yes, he is liable to pay advance tax in India as he is a non- resident and his tax liability in India exceeds * 10,000. (b) No, he is not liable to pay advance tax in India as his tax liability in India is less than 10,000. (c) No, he is not liable to pay advance tax in India as he has no income chargeable under the head "Profits and gains of business or profession" and he is of the age of 65 years. (d) Both (b) and (c)