Amar, an individual, resident of India, receives the following payments after TDS during the previous year 2022-23: 11 Professional fees on 17.08.2022 Professional fees on 04.03,2023 2,40,000 1,60,000 Both the above services were rendered in country X on which TDS of * 50,000 and 30,000 respectively has been deducted. He had incurred an expenditure of 2,40,000 for earning both these receipts/ incomes. His income from other sources in India is payment of 70,000 towards LIC. Compute the tax liability of Amar and also the relief u/s 91, if any, for A.Y.2023-24. 5,00,000 and he has made