Following details are furnished by Mr$.$ Raju, an Indian citizen employed in a public limited company for the year $2022-23.$

Salary $18,000$ per month.

Bonus equal to one month salary.

Employer's contribution to Provident Fund $25,000.$

Professional tax $3,000$ and Income tax $1,000$ deducted from his salary.

Interest credited to Provident Fund @ $8\mathrm{.}5\%$ per annum.

Leave travel concession received $15,000.$

Residential accommodation in a town where population is $15$ lakhs $($rent collected by the company from Mr$.$ Raju $2,000$ per month$).$

Remote locality allowance @ $3,000$ per month $($exempt up to $200$ per month$).$

Non practising allowance $2,000$ per month.

Children Education Allowance for $3$ children @$400$ per month each $($one of his sons is in hostel$)$

Entertainment allowance $700$ per month

During the year he contributed to PPF $70,000$

$[$Ans$.2,66,200]$