M/s Naman Tea company engage In croping and growing of tea on 6 lakh acre of land in Assam, company earned during previous Year
profit of Rs. 2 crore after debiting amount deposit in separate bank account as per notified tea board Rs. 40 lakhs, also in previous
 year 2019-2020 company withdrawal Rs. 25 lakh of from deposits made earlier year for purchasing an NON-Depreciable Assets
of Rs. 15 lakh used in factory and Rs 5 lakh used for purchasing A.C. for Office And kept Rs.5 lakh in cash ?Compute Total Taxable Income of current Year 2019-20(Assessment Year 2020-21).
(note: Factory Assets is kept for 8 years)