Mr$.$ Sam has the following incomes during the year $2022-23.$

Commission received in Bhutan for services rendered in India $1,00,000$

Agricultural income from Bhutan $40,000$ and from India $2,00,000$

Dividend from a company in India $20,000($company engaged in business of agricultural commodities$)$

Income from transfer of long term capital asset in India $40,000$

Interest earned and received in Bhutan and deposited in a bank there $10,000$

Bank interest earned on fixed deposit with SBI $50,000($half received abroad$)$ Compute gross total income of Mr$.$ Sam assuming that he is:

i$)$ Resident and ordinarily resident

ii$)$ Not ordinarily resident iii$)$ Non resident

Ans. $2,60,000,2,10,000,2\mathrm{.}10\mathrm{.}000]$