write the answer in 2-3 steps with clear hand writing or typed answer

A regular employee of X Ltd. has following details for the previous year 2020-21. Basic salary: Rs.60000 per month which is increased to Rs.70000 from December 2020; dearness allowance: Rs.7000 per month (60 percent is used for end term benefits); medical allowance: Rs.3000 per month; children education allowance: Rs.2000 per month for 3 children; tiffin allowance: Rs.2000 per month; petrol allowance: Rs. 2000 per month; house rent allowance: Rs. 20,000 per month up to September 2020 (Rent paid at Jaipur: Rs.15000 per month). With effect from November 1,2020 he is provided a rent free accommodation at Ajmer (Population 1500000). Calculate his income chargeable under the head salary for the assessment year 2021-22, further he has joined YLtd. as part time job with effect from January 2021, with permission of X Ltd, he gets a Rs.20,000 lump sum from Y Ltd