Longitude of Madras = 80° E
Longitude of New York = 74° W
Difference in Degrees = 80° + 74° = 154°
Difference in time per degree = 4 minutes
Difference between the times of two places = 40 x 154 = 616 = 10 hour 16 minutes
Since Madras lies East of New York, we shall add 10 hours 16 minutes to the local time of New York. The local time at Madras will therefore, be 7.16 A.M. next morning.