Ram has gifted on 11th May, 2018 an amount of ₹10,00,000 to his wife Sita without consideration and also for not to live apart. The gifted amount was invested by his wife in interest bearing security on which she earned

Ram has gifted on 11th May, 2018 an amount of ₹10,00,000 to his wife Sita without consideration and also for not to live apart. The gifted amount was invested by his wife in interest bearing security on which she earned interest of ₹1,00,000 on 1st January, 2019. The amount of interest of ₹1,00,000 was further invested by her in the business from which she earned a profit of ₹15,000 for the period ended on 31st March, 2019. Specify the income which is to be included in the hands of Ram in A.Y. 2019-20.