Mr$.$ Vasant Sheth owns three houses all are used for own residence. The relevant information for the PY$2023-24$ are as follows

Particulars House I House II House III

Municipal Valuation Rs$\mathrm{.}4,00,000$ Rs$\mathrm{.}4,80,000$ Rs$\mathrm{.}5,15,000$

Standard Rent Rs$\mathrm{.}4,40,000$ Rs$\mathrm{.}4,90,000$ Rs$\mathrm{.}5,20,000$

Municipal taxes paid Rs$\mathrm{.}10,000/-$ Rs$\mathrm{.}12500/-$ Rs$\mathrm{.}14,000/-$

Repairs RS$.6,000/-$ Rs$\mathrm{.}5,000/-$ Rs$\mathrm{.}8500/=$

Insurance premium Rs$\mathrm{.}2000/-$ NIL Rs$3,000/-$

Interest on loans borrowed on $31\mathrm{.}3\mathrm{.}19999$ Rs$\mathrm{.}2000/-$ NIL Rs$36,000/-$

You are required to advise Vasant Sheth, about treating any two houses as self$-$occupied and the other house as deemed to be let out in a manner beneficial to him.