Examine with reasons, based on the provisions of the Act, as to chargeability of the following receipts to tax in the assessment year 2019-20: (i) Rent of ` 60,000 charged from tenants occupying houses constructed on the land situated in India and used for agricultural purposes. (ii) Income of ` 75,000 derived by Anand Nursery from the sale of seedlings grown without carrying out all the basic operations on land. (ii) Mr. Gaitonde, born and brought up in the State of Sikkim, had a net profit of ` 2,25,000 from the business located in Sikkim and interest of ` 55,000 on the securities/ bonds issued by the Government of Rajasthan.