PK Fertilizers Ltd. owning a unit located in SEZ and engaged in the production and export of Industrial chemicals, fertilizers, following information were made available of the company for the FY ended 31.03.2024 in the

PK Fertilizers Ltd. owning a unit located in SEZ and engaged in the production and export of Industrial chemicals, fertilizers, following information were made available of the company for the FY ended 31.03.2024 in the 6th year of its operations : Particulars SEZ Unit Noida Non SEZ Unit Pune Total Total Turnover 15,60,000 14,20,000 29,80,000 Export Turnover 8,32,000 6,86,000 15,18,000 Profit for the year 3,22,000 5,36,000 8,58,000 Brought forward Business Loss (AY 2021-22) 1,86,000 - 1,86,000 Brought Forward Unabsorbed Depreciation (AY 2022-23) - 75,000 75,000 Note : Total turnover and export turnover, both of Non SEZ unit include ₹75,000 and ₹25,000 towards freight and insurance as charged by the entity in the Bill of Entry. From the above information, compute the following for assessment year 2024-25: Deduction eligible for claim under section 10AA of Income Tax Act.