(a) Financial assistance to flood victims : This will not be included in the national income since it is a part of transfer payment. (b) Profits earned by the branches of a foreign bank in India: This is not to be included in the national income of India since it is earned by a foreign bank. (c) Salaries of Indians working in the American Embassy in India : It is included in national income of India since Indian employees of American embassy are the normal residents of India.