PQR, an eligible assessee, following mercantile system of accounting, carrying on eligible business under section 44AD provides the following details: Total turnover for the financial year 2021-22 is ₹65 lakh. Which incl

PQR, an eligible assessee, following mercantile system of accounting, carrying on eligible business under section 44AD provides the following details: Total turnover for the financial year 2021-22 is ₹65 lakh. Which includes following: ₹12.5 lakh received by A/c payee cheque during the financial year 2021-22; ₹25 lakh received by cash during the financial year 2021-22; ₹12.5 lakh received by A/c payee bank draft before the due date of filing of return; ₹15 lakh not received till due date of filing of return What shall be the amount of deemed profits of PQR under section 44AD(1) for A.Y. 2022-23?