income from salary

Mr. Brown is employed with X Limited, an Indian company having manufacturing unit in Kenya. For the past 7 years Brown has been regularly visiting India for export promotion of company’s goods in India. He has stayed in India for 120 days every year. Compute his income under the head salary from the following particulars for the assessment year 2010-11 :

Salary for 8 months while abroad received there only                                                     Rs. 20000 p.m

Salary for 4 months during his stay in India received in India                                         Rs. 20000 p.m

Rent free accommodation abroad where he and his family members stay for which his employer pays Rs. 15000 p.m.

During his stay in India, he stays in the Company’s guest house and gets free food. The company incurs an expenditure of Rs.20000 for such facilities.

He has been provided with motor car of 1600cc in Kenya, which he uses partly for official purposes and partly for private purposes during his stay there. However, the car is used exclusively by family members of Mr. Brown while he is in India. The monthly expenses on car (including normal wear and tear calculated @ 10% of the cost of the car) is Rs.6000. His elder son is studying in India for which his employer spent Rs. 15000 per year whereas his younger son is studying in USA an stay in hostel for which Mr. Brown gets Rs.700 p.m as allowance.

ANSWER : Rs.3,28,740.