Mr. Shankar si an Indian Citizen and a person of Indian origin. He used to go for business tour and every year stays abroad for 3months. During the financialyear 2019-2020 he wsa ni Europe for aperiod fo 30 days in connection with his business promotion. Whilein Europe he earned an income of Rs.10,00,000 bywinning a lottery there. sI he liable to pay tax ni India for the amount?