Mr S aged 62 years an Australian citizen is employed with R Ltd an Indian company at Mumbai since 1/8/2017. He joined at a pay scale of 20,000−1,000−23,000−2,000−33,0 00. He stayed in Indian from 1/7 to 1/10 in each of the last 10 financial years before which he was completely in Australia. Apart from Basic Pay, he was entitled to the following emoluments from his employer. He salary is received on the 2 nd of next month. DA (forming part of salary for retirement benefits): 30% of basic till 30/11/2021 and then inc to 40% of basic w.e.f 1/12/2021 Transport allowance 2000 per month Medical expense reimbursement 1500 per month Employer contribution to RPF Rs 6,400 per month to India Income from interest on german development bonds 10,00,000 and 60% is received in India Income from house property in Australia received in India 10,50,000 Compute Mr S residential status, Total Income based on residential status, tax liability and marginal relief for AY 2022-23