Roger, a foreign national, furnishes the following data for the previous year ended 31st March, 2023: i. Royalty from Indian concern under an agreement made on 15-09-1996 approved by the Central Government 3,00,000. ii. Expenditure as per section 28 to 44C for earning such income 2,00,000. iii. Interest from an Indian company on money lent in foreign currency 11,00,000. iv, Expenditure on collection of above interest 90,000 . v. Gross sale of business in India 30,00,000. vi. Expenditure as per sections 28 to 44C for above business 28,00,000. vii. Donation to Prime Minister National Relief Fund 6,00,000. viii. Determine the total income of Roger for the assessment year 2023-24