Mr.X is the owner of a big house property consisting of three identical units. The property was constructed in the year 2013 with the help of a loan from Indian bank Rs.30,00,000/-.@ annual interest 12%. Unit one is self -occupied and unit 2 is let out @Rs.30,000/- and unit 3 self occupied for carry on own business. The Municipal valuation of these houses were Rs.3 lakhs each per year and taxes levied at 10% of the same. Following expenses were incurred in respect of these houses during the previous year 2020-21 a)Repair and maintenance Rs.60,000/- in respect of unit 3 used for business purpose. b) Interest on housing loan taken for the construction of the property paid to Indian bank Rs.120,000/- c)Property insurance Rs.12,000/- All common expenses were apportioned to these houses in the ratio of Municipal value. Unit 2 remained vacant for one month during the year. His gross income from business during the previous year is Rs.280,000/- How ever there is loss of Rs.50000/- in respect of the business, brought forward from last financial year. Compute his Gross Total income subject to income tax for the financial year 2020-21