Pushpal, a non-resident Indian in the previous year 2019-20 was in receipt of rent of the house property located in Singapore of ₹30,00,000. The amount of rent was transferred and credited in the bank account of Pushpal,

Pushpal, a non-resident Indian in the previous year 2019-20 was in receipt of rent of the house property located in Singapore of ₹30,00,000. The amount of rent was transferred and credited in the bank account of Pushpal, maintained with SBI, New Delhi by the tenant quarterly. However, the rent for the last quarter of ₹7,50,000 was not transferred by the tenant in the account of Pushpal till 31-03-2020. The Rental Income of the house located in Singapore which will be subject to tax in India under the head Income from house property in A.Y. 2020-21 shall be