Mr. Badri, a professional interior decorator, also conducts online lectures on interior decoration through the e-commerce platform Pathshala. The…

Mr. Badri, a professional interior decorator, also conducts online lectures on interior decoration through the e-commerce platform Pathshala. The details of his earnings from Pathshala are as follows: Date of Credit of services to account of Mr. Badri Date of Payment to Mr. Badri Value of Services Provided (₹) 31.05.2024 10.06.2024 2,00,000 31.10.2024 10.10.2024 1,50,000 31.03.2025 10.04.2025 1,40,000 In addition to the abovementioned income, on 18.02.2025, Mr. Badri received - 20,000 directly from a student rather than via the Pathshala payment system. Mr. Badri has provided PAN to Pathshala. Mr. Badri gave Mr. Nitin in Mumbai, who had a business turnover of 1.2 crores in P.Y. 2023–2024, interior decorating services for his office and residential spaces on May 5, 2024, for a total of 40,000 and - 60,000, respectively. For billing, Mr. Badri has given Mr. Nitin his PAN information. The entire revenue received by Mr. Badri from his interior design business in the P.Y. 2024–2025 from clients in India, including Mr. Nitin, is around 40 lakhs (excluding fees for online lectures). Further, 1,10,000 is payable by Mr. Badri to Phoenix LLC – a social networking website having no office in India and - 1,05,000 to DaVita Inc., USA, for giving online advertisements for the purpose of attracting foreign clients. DaVita Inc., USA, has an office in India for providing online advertisement services. Fortunately, Mr. Badri got one client based in Country A (with which India does not have a DTAA) from whom he received - 3,50,000 as net income after deduction of 50,000 as foreign tax. According to the books of account maintained by Mr. Badri under section 44AA, his profits amounts to 24 lakhs. However, his books of account have not been audited. From the information given above, choose the most appropriate answer from MCQ 4 to MCQ 8 below: