Compute the amount of the House Rent Allowance which shall be included in the income under

the head salaries in each of the following cases :

$($a$)$ Basic pay $20,000$ p$.$m$.,$ dearness pay @ $10\%$ of basic pay, commission based on fixed

percentage of turnover $1,20,000$ for the whole year, House Rent Allowance $5,000$ p$.$m$.,$

Actual rent paid by the assessee $4,000$ p$.$m$.$ House situated in Agra.

$($b$)$ Basic pay $30,000$ p$.$m$.,$ dearness allowance @ $10\%$ of basic pay, House Rent Allowance

$5,000$ p$.$m$.,$ Actual rent paid by the assessee $7,000$ p$.$m$.$ House situated in Mathura.

$($c$)$ Basic pay $20,000$ p$.$m$.,$ dearness allowance @ $10\%$ of basic pay, House Rent Allowance $2,000$

p$.$m$.,$ Actual rent paid by the assessee $5,000$ p$.$m$.$ House situated in Delhi.