State (Yes/No) whether the following transactions can be treated as income deemed to accrue or arise in India:

Mr. Sanjay has following incomes during the previous year 2022-23: (1) Interest on England Development Bonds (1/3 received in India) ₹60,000. (2) Interest received from a non-resident ₹5,000 against a loan given to him to run a business in India. (3) Royalty received from Akhil, a resident, for technical services given to run a business outside India ₹20,000. (4) Income from business in Sri Lanka ₹25,000 out of which ₹15,000 were received in India. The business is controlled from India. Compute taxable income of Mr. Sanjay for the assessment year 2023-24 if he is a (I) Not ordinarily resident (II) Non-resident

Discuss the liability of tax deduction at source under the Income-tax Act, 1961 in respect of the following cases with reference to A. Y. 2023- 24. (State applicable provision and give brief reasons for your answer, wherever applicable)