Arvind, who is a resident but not ordinarily resident (NOR), received the following incomes during the previous year 2024-25: S. No. Particulars Amount (₹) (i) Salary received in India for services rendered in Germany 4,

Computation of Total Income of Arvind for A.Y. 2025-26 (Paying tax under section 115BAC that is under default tax regime) Particulars Amount (₹) Salary received in India for services rendered in Germany (Taxable, since received in India) 4,50,000 Less: Standard Deduction (75,000) Income from Salaries 3,75,000 Interest on fixed deposits in UAE bank (Not Taxable, since accrued and received outside India, not from business controlled in India) Nil Rent received from property located in Canada, received directly in Canada (Not Taxable, since accrued and received outside India, not from business controlled in India) Nil Pension from former employer received in India for services rendered abroad (Taxable, since received in India. Standard deduction is already allowed from salary, so not allowed twice) 3,00,000 Past untaxed profits brought into India during the year (Mere remittance of past untaxed income is not taxable) Nil Total Income 6,75,000