Mr. Rohan, an employee of ABC Ltd. is posted at Mumbai. He was appointed on 1st March 2023 on the scale of 60,000 - 2,000 - 80,000. Details of his…

Mr. Rohan, an employee of ABC Ltd. is posted at Mumbai. He was appointed on 1st March 2023 on the scale of 60,000 - 2,000 - 80,000. Details of his other income for the previous year 2023-24 are as follows: (i) Dearness allowance: 40% of basic salary (60% forms part of pay for retirement benefits) (ii) Telephone allowance @500 per month (iii) Both Mr. Rohan and the company contribute 15% of basic salary to RPF. Interest accrued in this Fund@12% p.a. amounted to 25,800. (iv) The company has provided him with the rent free unfurnished accommodation in Mumbai owned by the company. (v) The salary of 2,500 p.m. of domestic servant is reimbursed by the company. (vi) Rohan has used his own motor car of 1.8 ltr engine capacity for both official and personal purposes. The running and maintenance costs of 50,000 are borne by the company. (vii) Professional tax paid - 2,500 of which - 1,500 was paid by the employer. (viii) During the year 2022-23, Mr. Rohan gifted a sum of 6,00,000 to Mrs. Rohan. She started a business by introducing such amount as her capital. On 1st April, 2023, her total investment in business was - 10,00,000. During the previous year 2023-24, she has suffered a loss of 1,20,000 from such business Determine the gross total income of Mr. Rohan for the A.Y. 2024-25 under normal provisions of the Act.