From the following particular, determine the maximum remuneration available to a full-time director of a manufacturing company. The Profit & Loss A/c of the company showed a net profit of ₹40,00,000 after taking into account the following items:

(a). Depreciation (including special depreciation of ₹40,000) ₹1,00,000; 

(b). Provision for income tax ₹2,00,000; 

(c). Donation to political parties ₹50,000; 

(d). Ex-gratia payment to a worker ₹10,000; 

(e). Capital profit on sale of assets ₹15,000.