Mr. Dutta received voluntary retirement compensation of 37,00,000 after 30 years 4 months of service. He still has 6 years of service left. At the time of voluntary retirement, he was drawing basic salary 20,000 p.m.; Dearness allowance (which forms part of pay) * 5,000 p.m. Compute his taxable voluntary retirement compensation, assuming that he does not claim any relief under section 89