DDL Ltd. purchased 10% bonds of face value ₹50,000 on April 1, 2006 at a market price of ₹53,310. These are redeemable at par after four years. The implied interest rate for these types of bonds on the date of purchase was 8% per annum. DDL Ltd. categorized these bonds to be ‘held-till-maturity’. How will be interest shown in the books of accounts in the financial statements over the complete maturity? Also show how the difference between the maturity value of ₹50,000 and the purchase price will be amortized over the holding period.