(a) Profit earned by branches of a country's bank in other countries: The profits earned by the branches of a country's banks will not be included in the domestic income of that country as the banks are located outside the domestic territory of the country.
(b) Gifts are given by an employer to his employees on Independence day: Gifts by the employer are included in the domestic income as they are a compensation paid in kind'
(c) Purchase of goods by foreign tourists: Purchase of goods by foreigners are exports and thus' are a part of the domestic income
