Bhavyansh Industries Ltd. was incorporated on 1st July, 2023 and has established a unit in a Special Economic Zone (SEZ) for chemical manufacturing. The SEZ unit commenced commercial operations on 1st June, 2025. The fol

Bhavyansh Industries Ltd. was incorporated on 1st July, 2023 and has established a unit in a Special Economic Zone (SEZ) for chemical manufacturing. The SEZ unit commenced commercial operations on 1st June, 2025. The following information relates to the Previous Year 2025-26 is provided : Particulars Amount (₹ in lakh) Profit before depreciation and other deductions from SEZ unit 250 Depreciation allowable under the Income-tax Act for SEZ unit 40 Depreciation allowable under Companies Act for SEZ Unit 50 Other deductions under Chapter VI-A for SEZ unit 25 Total turnover of SEZ unit 400 Export turnover from SEZ unit 240 Additional Information : (1) The SEZ unit is eligible for 100% deduction of profits under Section 10AA for the first five years from the commencement of commercial operations. (2) The Company has not opted for the provision of section 115BAA or 115BAB. Based on the above information, you are required to give the following answer: Determine the taxable income of Bhavyansh Industries Ltd. for the assessment year 2026-27.